Code of Federal Regulations · Section
§ 31.122 — Incorporation Of Business
27 C.F.R. § 31.122
View:
Where an individual or a firm engaged in business requiring registration under this part forms a corporation to take over and conduct the business, the corporation, as a separate legal entity, must register in its own name as a new business.
Authorizing Statute
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001
-
Registration by dealers26 U.S.C. § 5124