[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 877] 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 G_Partnerships Sec. 31.93 Formation of a partnership by two dealers. Except during the suspension period described in Sec. 31.21(b), where two persons, each holding a special tax stamp for a business carried on by himself, form a partnership, the firm shall pay special tax to cover the business conducted by the partnership. During the suspension period described in Sec. 31.21(b), if two registered dealers form a partnership, the firm must register as a new dealer. (72 Stat. 1340, 1343; 26 U.S.C. 5111, 5121) [T.D. TTB-36, 70 FR 62251, Oct. 31, 2005]