§3.8. Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
26 C.F.R. § 3.8
Notes, amendments, and revision history
Authority
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
Source: T.D. 7398, 41 FR 5812, Feb. 10, 1976, unless otherwise noted.