27 C.F.R. § 31.162 Incorporation of business.
Title 27 - Alcohol, Tobacco Products and Firearms
Where an individual or a firm engaged in business requiring payment of special tax (or requiring registration during the suspension period described in §31.21(b)) forms a corporation to take over and conduct the business, the corporation (a separate legal entity) shall pay special tax (or shall register during the suspension period) in its own name. (72 Stat. 1340, 1343; 26 U.S.C. 5111, 5121) [T.D. TTB–36, 70 FR 62253, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart K—Change in Proprietorship or Control
§ 31.162 Incorporation of business.
