46 CFR Part 391 — Federal Income Tax Aspects of the Capital Construction Fund
- § 391.1— Scope of section 607 of the Act and the regulations in this part.
- § 391.2— Ceiling on deposits.
- § 391.3— Nontaxability of deposits.
- § 391.4— Establishment of accounts.
- § 391.5— Qualified withdrawals.
- § 391.6— Tax treatment of qualified withdrawals.
- § 391.7— Tax treatment of nonqualified withdrawals.
- § 391.10— Transitional rules for existing funds.
- § 391.11— Definitions.