StacksVerified U.S. regulatory reference

46 U.S.C. § 53513

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
Under joint regulations—
  1. (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. (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.)).