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46 U.S.C. § 53513

Corporate reorganizations and partnership changes

Ch. 535 — CAPITAL CONSTRUCTION FUNDS
Title 46 U.S.C. ● ACTIVE Primary Source Ch. 535
Statutory Text

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

U.S.C. Title 46 - SHIPPING 46 U.S.C. United States Code, 2023 Edition Title 46 - SHIPPING Subtitle V - Merchant Marine Part C - Financial Assistance Programs CHAPTER 535 - CAPITAL CONSTRUCTION FUNDS Sec. 53513 - Corporate reorganizations and partnership changes From the U.S. Government Publishing Office, www.gpo.gov

§53513. Corporate reorganizations and partnership changes

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.)

Historical and Revision Notes Revised SectionSource (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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 46 U.S.C. § 53513 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 46 U.S.C. § 53512 46 U.S.C. § 53514 →
Ch. 535 — CAPITAL CONSTRUCTION FUNDS
46 U.S.C. § 5350146 U.S.C. § 5350246 U.S.C. § 5350346 U.S.C. § 5350446 U.S.C. § 5350546 U.S.C. § 5350646 U.S.C. § 5350746 U.S.C. § 5350846 U.S.C. § 5350946 U.S.C. § 5351046 U.S.C. § 5351146 U.S.C. § 5351246 U.S.C. § 5351346 U.S.C. § 5351446 U.S.C. § 5351546 U.S.C. § 5351646 U.S.C. § 53517
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