Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
44 lines
2.1 KiB
Markdown
44 lines
2.1 KiB
Markdown
---
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type: "LegalText"
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title: "46 U.S.C. § 53513"
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description: "Corporate reorganizations and partnership changes"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 46
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title_name: "SHIPPING"
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chapter_number: "535"
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chapter_name: "CAPITAL CONSTRUCTION FUNDS"
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section: "53513"
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citation: "46 U.S.C. § 53513"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc46@119-100.zip"
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source_identifier: "/us/usc/t46/s53513"
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source_file: "data/legal/raw/us/code/title-46/usc46.xml"
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source_hash: "a788cfdf03327646ac16554bc4d540cb55cf0ae5a8d313e2a0a60755f1d3843b"
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raw_snapshot_hash: "eb1331aa3c08ed87231a3606d86b30d1b5942cdf8542f6a3df8ac1d66e86057f"
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text_hash: "3951dae39eac961520ef274c8284d7c8fc8b2ae69afc1eb106c4c920ea3fecc9"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 46 U.S.C. § 53513 - Corporate reorganizations and partnership changes
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## Text
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Under joint regulations—
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(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
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(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.)).
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(Pub. L. 109–304, § 8(c), Oct. 6, 2006, 120 Stat. 1599.)
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## Notes
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Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 5351346 App.:1177(i).June 29, 1936, ch. 858, title VI, § 607(i), 49 Stat. 2005; June 23, 1938, ch. 600, §§ 23–28, 52 Stat. 960; Aug. 4, 1939, ch. 417, § 10, 53 Stat. 1185; July 17, 1952, ch. 939, §§ 17–19, 66 Stat. 764; Pub. L. 85–637, Aug. 14, 1958, 72 Stat. 216; Pub. L. 86–518, § 1, June 12, 1960, 74 Stat. 216; Pub. L. 87–45, § 6, May 27, 1961, 75 Stat. 91; Pub. L. 87–271, Sept. 21, 1961, 75 Stat. 570; restated Pub. L. 91–469, § 21(a), Oct. 21, 1970, 84 Stat. 1031.
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