{"identifier":"/us/usc/t46/s53513","title":46,"num":"\u00a7\u202f53513.","heading":"Corporate reorganizations and partnership changes","text":"\u00a7\u202f53513.\nCorporate reorganizations and partnership changes\nUnder joint regulations\u2014\n(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 (\n26 U.S.C. 381\n(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 (\n26 U.S.C. 701","url":"https://projectusc.org/usc/t46/s53513.html","content":[{"t":"sec","id":"/us/usc/t46/s53513","children":[{"t":"num","text":"\u00a7\u202f53513."},{"t":"heading","text":"Corporate reorganizations and partnership changes","tail":"\n"},{"t":"chapeau","text":"Under joint regulations\u2014"},{"t":"para","id":"/us/usc/t46/s53513/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" 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 (","children":[{"t":"ref","text":"26 U.S.C. 381","href":"/us/usc/t26/s381","tail":") applies may be treated as if the transaction is not a nonqualified withdrawal; and"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t46/s53513/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" a similar rule shall be applied to a continuation of a partnership (within the meaning of subchapter K of chapter 1 of such Code (","children":[{"t":"ref","text":"26 U.S.C. 701","href":"/us/usc/t26/s701","tail":" et seq.))."}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}