Code of Federal Regulations · Section
§ 31.103 — Formation Of A Partnership By Two Dealers
27 C.F.R. § 31.103
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Where two persons form a partnership after each has registered for a business carried on by himself, the partnership must register as a new dealer to cover the business conducted by the partnership.
Authorizing Statute
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Recordkeeping by wholesale dealers26 U.S.C. § 5121
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Imposition, rate, and attachment of tax26 U.S.C. § 5001