46 USC Chapter 535
CAPITAL CONSTRUCTION FUNDS
through Pub. L. 116-344, except Pub. Ls. 116-260 and 116-283
§
53501
Definitions
§
53502
Regulations
§
53503
Establishing a capital construction fund
§
53504
Deposits and withdrawals
§
53505
Ceiling on deposits
§
53506
Investment and fiduciary requirements
§
53507
Nontaxation of deposits
§
53508
Separate accounts within a fund
§
53509
Qualified withdrawals
§
53510
Tax treatment of qualified withdrawals and basis of property
§
53511
Tax treatment of nonqualified withdrawals
§
53512
FIFO and LIFO withdrawals
§
53513
Corporate reorganizations and partnership changes
§
53514
Relationship of old fund to new fund
§
53515
Records and reports
§
53516
Termination of agreement after change in regulations
§
53517
Reports
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