46 U.S.C. Chapter 535 — CAPITAL CONSTRUCTION FUNDS

• § 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