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United States Code
Title 46
V
Part C
Chapter 535
Capital Construction Funds
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53501
Definitions
53502
Regulations
53503
Establishing a capital construction fund
53504
Deposits and withdrawals
53505
Ceiling on deposits
53506
Investment and fiduciary requirements
53507
Nontaxation of deposits
53508
Separate accounts within a fund
53509
Qualified withdrawals
53510
Tax treatment of qualified withdrawals and basis of property
53511
Tax treatment of nonqualified withdrawals
53512
FIFO and LIFO withdrawals
53513
Corporate reorganizations and partnership changes
53514
Relationship of old fund to new fund
53515
Records and reports
53516
Termination of agreement after change in regulations
53517
Reports