27 CFR 31.123 - New corporation.

Regulations last checked for updates: May 04, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025

View all text of Subpart H [§ 31.121 - § 31.138]

§ 31.123 - New corporation.

Where a new corporation is formed to take over and conduct the business of one or more corporations that have registered under this part, the new corporation must register in its own name as a new business.

(26 U.S.C. 5124)

authority: 26 U.S.C. 5001,5002,5121,5122,5131,5132,5206,5207,5273,5301,5352,5555,5603,5613,5681,5687,6061,6065,6071,6091,6103,6109,6723,6724,7805

source: T.D. TTB-79, 74 FR 37407, July 28, 2009, unless otherwise noted.

cite as: 27 CFR 31.123