Title 46, Part 391 — Federal Income Tax Aspects of the Capital Construction Fund
12 sections
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
Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
Section 391.9
Consolidated returns. [Reserved]
Section 391.10
Transitional rules for existing funds.
Section 391.11
Definitions.