{"data":{"id":"us/26-cfr-3.8","jurisdiction":"us","citation":"26 CFR 3.8","heading":"Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]","body":"","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 3—CAPITAL CONSTRUCTION FUND"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-3.7","next":"us/26-cfr-3.9"},"notice":"GroundRules: Original legal text. Not legal advice."}