Code of Federal Regulations · Section
§ 18.37 — Change In Stockholders
27 C.F.R. § 18.37
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The proprietor shall submit changes in the list of stockholders furnished under the provisions of § 18.25 annually on May 1. When the sale or transfer of capital stock results in a change of control or management of the business, the proprietor shall comply with the provisions of § 18.35.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001