§ 31.122 - Incorporation of business.

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§ 31.122 Incorporation of business.

Where an individual or a firm engaged in business requiring registration under this part forms a corporation to take over and conduct the business, the corporation, as a separate legal entity, must register in its own name as a new business.

(26 U.S.C. 5124)

                    
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§ 31.122 - Incorporation of business.

§ 31.122 Incorporation of business.