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Title 46 Part 391

Title 46 → Chapter II → Subchapter K → Part 391

Electronic Code of Federal Regulations e-CFR

Title 46 Part 391

Title 46Chapter IISubchapter KPart 391


TITLE 46—Shipping

CHAPTER II—MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION

SUBCHAPTER K—REGULATIONS UNDER PUBLIC LAW 91-469

PART 391—FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND

rule
§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.