(a) General. When conducting an inventory required by this part, the proprietor must prepare a record of the inventory taken. The record must include the following:

1. (1) The date of the inventory;
2. (2) The identity of the container(s);
3. (3) The kind and quantity of spirits, denatured spirits, and wines;
4. (4) Any losses (whether by theft, voluntary destruction or otherwise), gains or shortages; and
5. (5) The proprietor's signature, or the signature of the person taking the inventory, with the penalties of perjury statement as prescribed in § 19.45.

(c) Retention. A proprietor must retain inventory records and make them available for inspection by TTB officers.

(26 U.S.C. 5207)