Code of Federal Regulations · Section
§ 31.102 — Addition Of Partners Or Incorporation Of Partnership
27 C.F.R. § 31.102
View:
Where a number of persons who have filed a registration under this part as partners admit one or more new members to the partnership or form a corporation (a separate legal entity) to take over the business, the new partnership or corporation must register as a new dealer before commencing business.
Authorizing Statute
-
Recordkeeping by wholesale dealers26 U.S.C. § 5121
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001