§ 17.77 - Reincorporation.

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Related Notices
- 05-21563. Temporary rule; Treasury decision. 05-21563. Suspension of Special (Occupational) Tax (2004R-778P)
- 96-14881. Final rule, Treasury decision. 96-14881. Taxpaid Distilled Spirits Used in Manufacturing Products Unfit for Beverage Use (73R-24P)

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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 § 17.21(b) when no tax is due and no stamp is issued, only the filing of a new special tax return is required.

                    
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