---
kind: "section"
citation: "27 C.F.R. § 31.101"
title: "27"
number: "31.101"
heading: "Registration of partners."
url: "https://uscodex.org/cfr/27/31.101"
---

# §31.101. Registration of partners.


Any number of persons carrying on one business in partnership at any one place must register only once for that business.


## Notes

### Authority

Authority: 26 U.S.C. 5001, 5002, 5121, 5122-5124, 5131, 5132, 5206, 5207, 5273, 5301, 5352, 5555, 5603, 5613, 5681, 5687, 6061, 6065, 6071, 6091, 6103, 6109, 6723, 6724, 7805.

### Source

Source: T.D. TTB-79, 74 FR 37407, July 28, 2009, unless otherwise noted.