Federal Income Tax Aspects of the Capital Construction Fund

  1. Law
  2. CFR 46
  3. Shipping
  4. Maritime Administration, Department of Transportation
  5. Regulations Under Public Law 91-469
  6. Federal Income Tax Aspects of the Capital Construction Fund

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Section
391.0

Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.

Section
391.1

Scope of section 607 of the Act and the regulations in this part.

Section
391.2

Ceiling on deposits.

Section
391.3

Nontaxability of deposits.

Section
391.4

Establishment of accounts.

Section
391.5

Qualified withdrawals.

Section
391.6

Tax treatment of qualified withdrawals.

Section
391.7

Tax treatment of nonqualified withdrawals.

Section
391.8

§ 391.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]

Section
391.9

§ 391.9 Consolidated returns. [Reserved]

Section
391.10

Transitional rules for existing funds.

Section
391.11

Definitions.