27 C.F.R. § 17.72 Right of succession.
Title 27 - Alcohol, Tobacco Products and Firearms
Under the conditions set out in §17.71, persons listed below have the right of succession: (a) The surviving spouse or child, or executor, administrator, or other legal representative of a taxpayer. (b) A husband or wife succeeding to the business of his or her living spouse. (c) A receiver or trustee in bankruptcy, or an assignee for the benefit of creditors. (d) The members of a partnership remaining after the death or withdrawal of a general partner.
Title 27: Alcohol, Tobacco and Firearms
PART 17—DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
Subpart D—Special Tax Stamps
Change in Control
§ 17.72 Right of succession.
