27 C.F.R. § 46.237 Controlled group members.
Title 27 - Alcohol, Tobacco Products and Firearms
If you are a member of a controlled group, you must file if the combined liability with other members is more than $500. If you have your own employer identification number, you must file a separate tax return. You may take the tax credit discussed in §46.223 if it is apportioned to you as a member of the controlled group.
Title 27: Alcohol, Tobacco and Firearms
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart I—Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002
Filing Requirements
§ 46.237 Controlled group members.
