CFR›Title 27›Chapter I›Part 44›Subpart E›Subject Group Changes in Ownership and Control ContainsSections 44.104–44.107CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 44.104 § 44.104 Fiduciary successor. 44.105 § 44.105 Transfer of ownership. 44.106 § 44.106 Change in officers or directors of a corporation. 44.107 § 44.107 Change in stockholders of a corporation. Previous Changes in Name Changes in Name