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46 C.F.R. Part 391 – Federal Income Tax Aspects of the Capital Construction Fund | Midpage
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Code of Federal Regulations
Title 46
Chapter II
Subchapter K
Part 391
46 C.F.R. Part 391
Federal Income Tax Aspects of the Capital Construction Fund
391.0
Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
391.1
Scope of section 607 of the Act and the regulations in this part.
391.2
Ceiling on deposits.
391.3
Nontaxability of deposits.
391.4
Establishment of accounts.
391.5
Qualified withdrawals.
391.6
Tax treatment of qualified withdrawals.
391.7
Tax treatment of nonqualified withdrawals.
391.8
Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
391.9
Consolidated returns. [Reserved]
391.10
Transitional rules for existing funds.
391.11
Definitions.