CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 31—ALCOHOL BEVERAGE DEALERS > SUBPART H—Changes in Registration Information (§31.121 to §31.138) > 31.123—New corporation.

31.123—New corporation.

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.

Code of Federal Regulations

( 26 U.S.C. 5124 )