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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

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

U.S. Code/Title 46/§ 53513

Title 46

46

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46 U.S.C. § 53513.Chapter 535

§ 53513

Corporate reorganizations and partnership changes

Title 46

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Back to Chapter 535 Previous: § 53512 Next: § 53514

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 () 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 ( et seq.)).

Release: pl-119-73 (2026-01-23)