46 CFR § 391.8 - Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]

---
identifier: "/us/cfr/t46/s391.8"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "46 CFR § 391.8 - Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]"
title_number: 46
title_name: "Shipping"
section_number: "391.8"
section_name: "Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]"
chapter_name: "MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION"
subchapter_number: "K"
subchapter_name: "REGULATIONS UNDER PUBLIC LAW 91-469"
part_number: "391"
part_name: "FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Secs. 204(b) and 607(l), Merchant Marine Act, 1936, as amended (46 U.S.C. 1114, 1177), Reorganization Plans No. 21 of 1950 (64 Stat. 1273) and No. 7 of 1961 (75 Stat. 840) as amended by Pub. L. 91-469 (84 Stat. 1036), Dept. of Commerce Organization Order 10-8 (38 FR 19707), July 23, 1973."
regulatory_source: "41 FR 23960, June 14, 1976, unless otherwise noted."
cfr_part: "391"
---