46 CFR Part 391
FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND
April 15, 2021
§
391.0
Statutory provisions; section 607, Merchant Marine Act, 1936, as amended
§
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
§
391.8
Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
§
391.9
Consolidated returns. [Reserved]
§
391.10
Transitional rules for existing funds
§
391.11
Definitions
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