§31.134. Increase in capital stock of a corporation.
27 C.F.R. § 31.134
An amended registration is not required by reason of an increase in the capital stock of a corporation so long as a new corporation is not created under the laws of the State of incorporation and provided that the change does not alter the list of stockholders owning 10 percent or more of the capital stock.
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.