Title 27 presents regulations by the U.S. Treasury that govern alcohol, tobacco, and firearms. Subchapters address liquors; firearms; procedures and practices; and alcohol, tobacco, and other excise taxes.

The CFRs are authored by the Office of the Federal Register (OFR). The Office of the Federal Register is part of the National Archives and Records Administration (NARA) and provides access to the official text of federal laws, presidential documents, and regulations.