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§ 31.134 Increase in capital stock of a corporation.

27 CFR 31.134

Citation27 CFR 31.134
CorpusDaily eCFR
Displayed edition2026-09-28
Last updated2026-09-28

§ 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)