46-U.S.C.-53513
§53513 – Corporate Reorganizations and Partnership Changes
Pathway
Title 46 > Subtitle V > Part C > Chapter 535 > Section 53513
Details
- Reference: Section 53513
- Legend: §53513 – Corporate Reorganizations and Partnership Changes
- USCode Year: 2013
Provision Content
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.)
| Revised Section |
Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 53513 | 46 App.:1177(i). | June 29, 1936, ch. 858, title VI, §607(i), 49 Stat. 2005; June 23, 1938, ch. 600, §§23–28, 52 Stat. 960; Aug. 4, 1939, ch. 417, §10, 53 Stat. 1185; July 17, 1952, ch. 939, §§17–19, 66 Stat. 764; Pub. L. 85–637, Aug. 14, 1958, 72 Stat. 216; Pub. L. 86–518, §1, June 12, 1960, 74 Stat. 216; Pub. L. 87–45, §6, May 27, 1961, 75 Stat. 91; Pub. L. 87–271, Sept. 21, 1961, 75 Stat. 570; restated Pub. L. 91–469, §21(a), Oct. 21, 1970, 84 Stat. 1031. |
U.S. Encyclopedia of Law Coverage
Chapter 535 – Capital Construction Funds in the Legal Encyclopedia: Shipping
In this entry about Chapter 535 – Capital Construction Funds, find legal reference material, bibliographies and premiere content related to shipping in the American Encyclopedia of Law, presenting a comprehensive view of the United States shipping-specific issues, written by authorities in the field.
46-U.S.C.-53312 in the Legal Encyclopedia: Programs
In this entry about 46-U.S.C.-53312, find legal reference material, bibliographies and premiere content related to programs in the American Encyclopedia of Law, presenting a comprehensive view of the United States programs-specific issues, written by authorities in the field.
46-U.S.C.-53508 in the Legal Encyclopedia: Merchant Marine
In this entry about 46-U.S.C.-53508, find legal reference material, bibliographies and premiere content related to merchant marine in the American Encyclopedia of Law, presenting a comprehensive view of the United States merchant marine-specific issues, written by authorities in the field.
46-U.S.C.-53310 in the Legal Encyclopedia: Financial Assistance
In this entry about 46-U.S.C.-53310, find legal reference material, bibliographies and premiere content related to financial assistance in the American Encyclopedia of Law, presenting a comprehensive view of the United States financial assistance-specific issues, written by authorities in the field.
Leave a Reply