46 U.S.C. § 53513 — Corporate reorganizations and partnership changes

FEDERAL · 46 U.S.C. · Chapter 535

Corporate reorganizations and partnership changes

46 U.S.C. § 53513

Chapter535 — CAPITAL CONSTRUCTION FUNDS

This text of 46 U.S.C. § 53513 (Corporate reorganizations and partnership changes) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

46 U.S.C. § 53513.

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Under joint regulations—

(1)a transfer of a capital construction fund from one person to another person in a transaction to which section 381 of the Internal Revenue Code of 1986 (26 U.S.C. 381) applies may be treated as if the transaction is not a nonqualified withdrawal; and

(2)a similar rule shall be applied to a continuation of a partnership (within the meaning of subchapter K of chapter 1 of such Code (26 U.S.C. 701 et seq.)).

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Under joint regulations—
(1) a transfer of a capital construction fund from one person to another person in a transaction to which section 381 of the Internal Revenue Code of 1986 (26 U.S.C. 381) applies may be treated as if the transaction is not a nonqualified withdrawal; and
(2) a similar rule shall be applied to a continuation of a partnership (within the meaning of subchapter K of chapter 1 of such Code (26 U.S.C. 701 et seq.)).

Source Credit

History

(Pub. L. 109–304, §8(c), Oct. 6, 2006, 120 Stat. 1599.)

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Bluebook (online)

46 U.S.C. § 53513, Counsel Stack Legal Research, https://law.counselstack.com/usc/46/53513.

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History

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