1. Regulations
  2. title 26
  3. chapter I-i15
  4. part 3
  5. § 3.8

View all text of Part 3 [§ 3.0 - § 3.11]

§ 3.8 - Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]

AUTHORITY: Sec. 21(a) of the Merchant Marine Act of 1970 (84 Stat. 1026); sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805).

SOURCE: T.D. 7398, 41 FR 5812, Feb. 10, 1976, unless otherwise noted.

CITE AS: 26 CFR 3.8