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  2. Title 46 - Shipping
  3. Chapter II - MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION
  4. Subchapter K - REGULATIONS UNDER PUBLIC LAW 91-469
  5. Part 391 - FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND
  6. 46 CFR § 391.8
46 CFR § 391.8
Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
April 15, 2021
CFR
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§ 391.7 Tax treatment of nonqualified withdrawals
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§ 391.9 Consolidated returns. [Reserved]

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