27 C.F.R. § 31.163 New corporation.
Title 27 - Alcohol, Tobacco Products and Firearms
Where a new corporation is formed to take over and conduct the business of one or more corporations which have paid special tax (or which have registered during the suspension period described in §31.21(b)), the new corporation 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
§ 31.163 New corporation.
