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Title 46--Shipping
CHAPTER II--MARITIME ADMINISTRATION,
DEPARTMENT OF TRANSPORTATION
PART 391--FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND
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 | 391.0 | Statutory provisions; section 607, Merchant Marine Act, 1936, as amended. |
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| 391.1 | Scope of section 607 of the Act and the regulations in this part. |
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| 391.2 | Ceiling on deposits. |
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| 391.3 | Nontaxability of deposits. |
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| 391.4 | Establishment of accounts. |
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| 391.5 | Qualified withdrawals. |
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| 391.6 | Tax treatment of qualified withdrawals. |
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| 391.7 | Tax treatment of nonqualified withdrawals. |
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| 391.10 | Transitional rules for existing funds. |
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| 391.11 | Definitions. |
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