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

---
identifier: "/us/cfr/t26/s3.8"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 3.8 - Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]"
title_number: 26
title_name: "Internal Revenue"
section_number: "3.8"
section_name: "Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]"
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "3"
part_name: "CAPITAL CONSTRUCTION FUND"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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)."
regulatory_source: "T.D. 7398, 41 FR 5812, Feb. 10, 1976, unless otherwise noted."
cfr_part: "3"
---