---
kind: "section"
citation: "26 C.F.R. § 3.8"
title: "26"
number: "3.8"
heading: "Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]"
url: "https://uscodex.org/cfr/26/3.8"
---

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



## Notes

### 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.