27 CFR § 6.32 - Indirect interest.

---
identifier: "/us/cfr/t27/s6.32"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 6.32 - Indirect interest."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "6.32"
section_name: "Indirect interest."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "6"
part_name: "“TIED-HOUSE”"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 49-50; 27 U.S.C. 202 and 205; 44 U.S.C. 3504(h)."
regulatory_source: "T.D. ATF-74, 45 FR 63251, Sept. 23, 1980, unless otherwise noted."
cfr_part: "6"
---


# 6.32 Indirect interest.

Industry member interest in retail property includes any interest acquired by corporate officials, partners, employees or other representatives of the industry member. Any interest in retail property acquired by a separate corporation in which the industry member or its officials, hold ownership or are otherwise affiliated, is an interest in retail property.