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2017 US Code
Title 46 - Shipping
Subtitle V - Merchant Marine
Part C - Financial Assistance Programs
Chapter 535 - Capital Construction Funds
Sec. 53513 - Corporate reorganizations and partnership changes
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46 U.S.C. § 53513 (2017) | ||||||
§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.)). |
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(Pub. L. 109–304, §8(c), Oct. 6, 2006, 120 Stat. 1599.) |
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United States Code, 2012 Edition, Supplement 5, Title 46 - SHIPPING | ||||||
Bills and Statutes | ||||||
United States Code | ||||||
Y 1.2/5: | ||||||
Title 46 - SHIPPING Subtitle V - Merchant Marine Part C - Financial Assistance Programs CHAPTER 535 - CAPITAL CONSTRUCTION FUNDS Sec. 53513 - Corporate reorganizations and partnership changes |
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section 53513 | ||||||
2017 | ||||||
January 12, 2018 | ||||||
Yes | ||||||
standard | ||||||
49 Stat. 2005 52 Stat. 960 53 Stat. 1185 66 Stat. 764 72 Stat. 216 74 Stat. 216 75 Stat. 91, 570 84 Stat. 1031 120 Stat. 1599 |
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Public Law 85-637, Public Law 86-518, Public Law 87-45, Public Law 87-271, Public Law 91-469, Public Law 109-304 |
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