§6.32. Indirect interest.
27 C.F.R. § 6.32
Industry member interest in retail property includes any interest acquired by corporate officials, partners, employees or other representatives of the industry member. Any interest in retail property acquired by a separate corporation in which the industry member or its officials, hold ownership or are otherwise affiliated, is an interest in retail property.
Notes, amendments, and revision history
Authority
Authority: 15 U.S.C. 49-50; 27 U.S.C. 202 and 205; 44 U.S.C. 3504(h).
Source
Source: T.D. ATF-74, 45 FR 63251, Sept. 23, 1980, unless otherwise noted.