27 C.F.R. § 25.133 Persons having right of succession.
Title 27 - Alcohol, Tobacco Products and Firearms
Under the conditions indicated in §25.132, the right of succession will pass to certain persons in the following cases: (a) Death. The widowed spouse or child, or executor, administrator, or other legal representative of the taxpayer; (b) Succession of spouse. A husband or wife succeeding to the business of his or her spouse (living); (c) Insolvency. A receiver or trustee in bankruptcy, or an assignee for benefit of creditors; (d) Withdrawal from firm. The partner or partners remaining after death or withdrawal of a member. (Sec. 201, Pub. L. 85–859, 72 Stat. 1347, as amended (25 U.S.C. 5143))
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart I—Special Taxes
Changes in Special Tax Stamps
§ 25.133 Persons having right of succession.
