§ 53513. Corporate reorganizations and partnership changes

89 words·~1 min read·/usc/title-46/section-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.)).

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

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U.S. Code

§ 53511
Tax treatment of nonqualified withdrawals

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U.S. Code

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

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§ 53513

Corporate reorganizations and partnership changes

U.S.C.×1

U.S.C.§ 381

U.S.C.§ 701

Pub. L.Pub. L. 109–304, § 8(c)

Stat.120 Stat. 1599

Cites 4Cited by 1 across 1 source