27 CFR 31.134 - Increase in capital stock of a corporation.

§ 31.134 Increase in capital stock of a corporation.

An amended registration is not required by reason of an increase in the capital stock of a corporation so long as a new corporation is not created under the laws of the State of incorporation and provided that the change does not alter the list of stockholders owning 10 percent or more of the capital stock.

( 26 U.S.C. 5121, 5122, 5124)

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United States Code