27 CFR 31.123 - New corporation.

Regulations last checked for updates: Feb 12, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026

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