§31.103. Formation of a partnership by two dealers.
27 C.F.R. § 31.103
Where two persons form a partnership after each has registered for a business carried on by himself, the partnership must register as a new dealer to cover the business conducted by the partnership.
Notes, amendments, and revision history
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.