46 CFR Part 391
PART 391—FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND
- PART 391—FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND
- Chapter II—Maritime Administration, Department of Transportation › Subchapter K—Regulations Under Public Law 91-469
- § 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.
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