26 CFR 3.8: Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- PART 3—CAPITAL CONSTRUCTION FUND
Collected 2026-08-27T02:25:11Z. Source file · JSON