1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter A - ALCOHOL
  5. Part 31 - ALCOHOL BEVERAGE DEALERS
  6. Subpart H - Changes in Registration Information
  7. Topic - Changes Requiring Registration as a New Business
  8. 27 CFR § 31.123
27 CFR § 31.123
New corporation
April 24, 2020
CFR

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)

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§ 31.122 Incorporation of business
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§ 31.124 Stockholder continuing business of corporation

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