Part 391—Federal Income Tax Aspects of the Capital Construction Fund

1. CFR
2. ›
3. Title 46
4. ›
5. Chapter II
6. ›
7. Part 391

Sections

• 391.0
  § 391.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
• 391.1
  § 391.1 Scope of section 607 of the Act and the regulations in this part.
• 391.2
  § 391.2 Ceiling on deposits.
• 391.3
  § 391.3 Nontaxability of deposits.
• 391.4
  § 391.4 Establishment of accounts.
• 391.5
  § 391.5 Qualified withdrawals.
• 391.6
  § 391.6 Tax treatment of qualified withdrawals.
• 391.7
  § 391.7 Tax treatment of nonqualified withdrawals.
• 391.8
  § 391.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
• 391.9
  § 391.9 Consolidated returns. [Reserved]
• 391.10
  § 391.10 Transitional rules for existing funds.
• 391.11
  § 391.11 Definitions.