1. Regulations
  2. title 27
  3. chapter I
  4. part 31
  5. subpart F
  6. § 31.101

View all text of Subpart F [§ 31.101 - § 31.104]

§ 31.101 - Registration of partners.

Any number of persons carrying on one business in partnership at any one place must register only once for that business.

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: T.D. TTB-79, 74 FR 37407, July 28, 2009, unless otherwise noted.

CITE AS: 27 CFR 31.101