Code of Federal Regulations · Section
§ 31.104 — Withdrawal Of One Or More Partners
27 C.F.R. § 31.104
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When one or more partners withdraw from a partnership that has registered under this part, the remaining partner, or partners, must register the change in control by filing an amended registration form on or before the following July 1.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001