Code of Federal Regulations · Section
§ 31.123 — New Corporation
27 C.F.R. § 31.123
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Where a new corporation is formed to take over and conduct the business of one or more corporations that have registered under this part, the new corporation must register in its own name as a new business.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Registration by dealers26 U.S.C. § 5124