[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.77]

[Page 323]
 
            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 
 
                      Subpart D_Special Tax Stamps
 
Sec.  17.77  Reincorporation.

    When a new corporation is formed to take over and conduct the 
business of one or more corporations that have filed a special tax 
return and paid any tax due, the new corporation must file a new special 
tax return, pay special tax, and obtain a special tax stamp in its own 
name. However, in the case of spirits used during the suspension period 
described in Sec.  17.21(b) when no tax is due and no stamp is issued, 
only the filing of a new special tax return is required.

[T.D. TTB-36, 70 FR 62242, Oct. 31, 2005]

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