{"data":{"id":"us/46-u.s.c.-53513","jurisdiction":"us","citation":"46 U.S.C. § 53513","heading":"Corporate reorganizations and partnership changes","body":"Under joint regulations—(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) 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.)).","path":["Title 46—SHIPPING","CHAPTER 535—CAPITAL CONSTRUCTION FUNDS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc46@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T06:00:50Z","sha256":"1b05d4ea7554a92bd1756b9a3fa8e2a7fccfd05ce5f621d9533cf103eef44220","source_id":"us","stale":true,"prev":"us/46-u.s.c.-53512","next":"us/46-u.s.c.-53514"},"notice":"GroundRules: Original legal text. Not legal advice."}