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" If the surviving spouse or child, or executor or administrator, or other legal representative of the deceased taxpayer continues the business, such person... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 342
1994
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Code of Federal Regulations: Containing a Codification of Documents of ...

1997 - 350 pages
...a new special tax and obtain the required special tax stamps. (2) Exemption for certain successors. Persons having the right of succession provided for...successor begins to carry on the business, the successor flies a special tax return on ATF Form 5630.5 with ATF, which shows the basis of succession. A person...
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The Code of Federal Regulations of the United States of America

2001 - 1126 pages
...tax and obtain the required special (occupational) tax stamps. (2) Exemption for certain successors. Persons having the right of succession provided for...the remainder of the period for which the special (occupational) tax was paid. without paying a new special (occupational) tax, if within 30 days after...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1980 - 1356 pages
...tax and obtain the required special (occupational) tax stamps. (2) Exemption for certain successors. Persons having the right of succession provided for...the remainder of the period for which the special (occupational) tax was paid, without paying a new special (occupational) tax, if within 30 days after...
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The Code of Federal Regulations of the United States of America

1999 - 356 pages
...a new special tax and obtain the required special tax stamps. (2) Exemption for certain successors. Persons having the right of succession provided for...business for the remainder of the period for which 27 CFR Ch. I (4-1-99 Edition) the special tax was paid, without paying a new special tax, if within...
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The Code of Federal Regulations of the United States of America

2000 - 1120 pages
...tax and obtain the required special (occupational) tax stamps. (2) Exemption for certain successors. Persons having the right of succession provided for...(c) of this section may carry on the business for 27 CFR Ch. I (4-1-00 Edition) the remainder of the period for which the special (occupational) tax...
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Code of Federal Regulations: 1949-1984

1979 - 1222 pages
...legal representative of the deceased taxpayer continues the business, such person shall, within 30 days after the date on which the successor begins to carry on the business, file a new return. Form 11. with the Director of the Service Center serving the internal revenue district...
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Machine Guns and Certain Other Firearms (national Firearms Act): Part 179 of ...

United States. Internal Revenue Service - 1955 - 16 pages
...other legal representative of the deceased taxpayer continues the business, such person must, within 30 days after the date on which the successor begins to carry on the business, file with the District Director a new Form 11 A (Firearms) . The return thus executed must show the...
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Proposed Amendments to Firearms Acts: Hearings, Volumes 1-2

United States. Congress. House. Committee on Ways and Means - 1965 - 764 pages
...other legal representative of thr deceased taxpayer continues the business, such person must, within 30 days after the date on which the successor begins to carry on the business, file with the District Director a new return. Form 11 The return .thus executed must show the name...
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Proposed Amendments to Firearms Acts: Hearings, Volumes 1-2

United States. Congress. House. Committee on Ways and Means - 1965 - 764 pages
...legal representative of the deceased taxpayer con* ttnues the business, such person must, within 30 days after the date on which the successor begins to carry on the business, file with the District Director a new return. Form 11. The return .thus executed must show the name...
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Hearings, Reports and Prints of the House Committee on Ways and Means

United States. Congress. House. Committee on Ways and Means - 1966 - 1224 pages
...other legal representative of the deceased taxpayer continues the business, such person must, within 30 days after the date on which the successor begins to carry on the business, file with the District Director a new return, Form 11. The return .thus executed must show the name...
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