46 U.S.C. § 53513

Under joint regulations— (1) a transfer of a capital construction fund from one person to another person in a transaction to which section 381 of the Internal Revenue Code of 1986 ( 26 U.S.C. 381 ) applies may be treated as if the transaction is not a nonqualified withdrawal; and (2) a similar rule shall be applied to a continuation of a partnership (within the meaning of subchapter K of chapter 1 of such Code ( 26 U.S.C. 701 et seq.)).