27 C.F.R. § 19.924 Change in proprietorship.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) General. If there is a change in the proprietorship of a plant qualified under this part, the outgoing proprietor shall comply with the requirements of §19.945 and the successor shall, before commencing operations, apply for and obtain a permit and file the required bond (if any) in the same manner as a person qualifying as the proprietor of a new plant. (b) Fiduciary. A successor to the proprietorship of a plant who is an administrator, executor, receiver, trustee, assignee or other fiduciary, shall comply with the applicable provisions of §19.186(b). (Sec. 201, Pub. L. 85–859, 72 Stat. 1349, as amended (26 U.S.C. 5172))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart Y—Distilled Spirits For Fuel Use
Changes Affecting Applications and Permits
§ 19.924 Change in proprietorship.

