Kind Knockdown condition

 

 

 

 

 

 

 

 

Kind
1. As applied to wines, kind shall mean the classes and types of wines as prescribed in 27 CFR part 4.
2. As applied to spirits, except as provided in Sec. 19.597, kind shall mean class and type as prescribed in 27 CFR part 5.

Knockdown condition
For firearms:  A taxable article that is unassembled but complete as to all component parts.