46 U.S.C. § 53513 — Corporate reorganizations and partnership changes
submitted 20 years ago by Pub. L. 109-304 to r/title-46-SHIPPING · 81 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Under joint regulations*—
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
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: (Pub. L. 109–304, § 8(c), Oct. 6, 2006, 120 Stat. 1599.)
- 2006Enacted · Pub. L. 109-304 · 120 Stat. 1599
A history note hasn’t been published yet. The record shows enactment by Pub. L. 109-304 on 2006-10-06.
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