Code of Federal Regulations · Section
§ 31.124 — Stockholder Continuing Business Of Corporation
27 C.F.R. § 31.124
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A registration completed by a corporation as a dealer in liquors, or as a dealer in beer, cannot cover the same business carried on by one or more of its stockholders after dissolution of the corporation. The stockholder(s) must register 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