1. Regulations
  2. title 27
  3. chapter I
  4. part 31
  5. subpart F
  6. § 31.104

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

§ 31.104 - Withdrawal of one or more partners.

When one or more partners withdraw from a partnership that has registered under this part, the remaining partner, or partners, must register the change in control by filing an amended registration form on or before the following July 1.

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 31.104