[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.72]

[Page 285]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 17_DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING 
NONBEVERAGE PRODUCTS--Table of Contents
 
                      Subpart D_Special Tax Stamps
 
Sec. 17.72  Right of succession.

    Under the conditions set out in Sec. 17.71, persons listed below 
have the right of succession:
    (a) The surviving spouse or child, or executor, administrator, or 
other legal representative of a taxpayer.
    (b) A husband or wife succeeding to the business of his or her 
living spouse.
    (c) A receiver or trustee in bankruptcy, or an assignee for the 
benefit of creditors.
    (d) The members of a partnership remaining after the death or 
withdrawal of a general partner.