27 C.F.R. § 31.166 Change of name or increase in capital stock of a corporation.
Title 27 - Alcohol, Tobacco Products and Firearms
Additional special tax (or additional registration during the suspension period described in §31.21(b)) is not required by reason of a change of name or increase in the capital stock of a corporation if a new corporation is not created under the laws of the State of incorporation. (72 Stat. 1340, 1343; 26 U.S.C. 5111, 5121) [25 FR 6270, July 2, 1960, as amended by T.D. 7008, 34 FR 3664, Mar. 1, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF–251, 52 FR 19336, May 22, 1987. Redesignated by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005; 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
§ 31.166 Change of name or increase in capital stock of a corporation.
