CAPITAL CONSTRUCTION FUNDS

  1. Law
  2. USC 46
  3. Shipping
  4. Merchant Marine
  5. Financial Assistance Programs
  6. CAPITAL CONSTRUCTION FUNDS

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Section
53501

Definitions

Section
53502

Regulations

Section
53503

Establishing a capital construction fund

Section
53504

Deposits and withdrawals

Section
53505

Ceiling on deposits

Section
53506

Investment and fiduciary requirements

Section
53507

Nontaxation of deposits

Section
53508

Separate accounts within a fund

Section
53509

Qualified withdrawals

Section
53510

Tax treatment of qualified withdrawals and basis of property

Section
53511

Tax treatment of nonqualified withdrawals

Section
53512

FIFO and LIFO withdrawals

Section
53513

Corporate reorganizations and partnership changes

Section
53514

Relationship of old fund to new fund

Section
53515

Records and reports

Section
53516

Termination of agreement after change in regulations

Section
53517

Reports