[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 888]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
              Subpart K_Change in Proprietorship or Control
 
Sec.  31.163  New corporation.

    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 Sec.  
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]