§ 17.82 - Change in capital stock.

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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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A new special tax return and tax payment are not required by reason of a change of name or increase in the capital stock of a corporation, if the laws of the State of incorporation provide for such changes without creating a new corporation.

                    
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