Title 46

PART 391 Part 391 - Federal Income Tax Aspects Of The Capital Construction Fund

PART 391 - FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND Authority:Secs. 204(b) and 607(l), Merchant Marine Act, 1936, as amended (46 U.S.C. 1114, 1177), Reorganization Plans No. 21 of 1950 (64 Stat. 1273) and No. 7 of 1961 (75 Stat. 840) as amended by Pub. L. 91-469 (84 Stat. 1036), Dept. of Commerce Organization Order 10-8 (38 FR 19707), July 23, 1973. Source:41 FR 23960, June 14, 1976, unless otherwise noted.

Authority: Secs. 204(b) and 607(l), Merchant Marine Act, 1936, as amended (46 U.S.C. 1114, 1177), Reorganization Plans No. 21 of 1950 (64 Stat. 1273) and No. 7 of 1961 (75 Stat. 840) as amended by Pub. L. 91-469 (84 Stat. 1036), Dept. of Commerce Organization Order 10-8 (38 FR 19707), July 23, 1973.
Source: 41 FR 23960, June 14, 1976, unless otherwise noted.

46:8.0.1.12.59.0.24.1	SECTION 391.0	391.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
46:8.0.1.12.59.0.24.2	SECTION 391.1	391.1 Scope of section 607 of the Act and the regulations in this part.
46:8.0.1.12.59.0.24.3	SECTION 391.2	391.2 Ceiling on deposits.
46:8.0.1.12.59.0.24.4	SECTION 391.3	391.3 Nontaxability of deposits.
46:8.0.1.12.59.0.24.5	SECTION 391.4	391.4 Establishment of accounts.
46:8.0.1.12.59.0.24.6	SECTION 391.5	391.5 Qualified withdrawals.
46:8.0.1.12.59.0.24.7	SECTION 391.6	391.6 Tax treatment of qualified withdrawals.
46:8.0.1.12.59.0.24.8	SECTION 391.7	391.7 Tax treatment of nonqualified withdrawals.
46:8.0.1.12.59.0.24.9	SECTION 391.8	391.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
46:8.0.1.12.59.0.24.10	SECTION 391.9	391.9 Consolidated returns. [Reserved]
46:8.0.1.12.59.0.24.11	SECTION 391.10	391.10 Transitional rules for existing funds.
46:8.0.1.12.59.0.24.12	SECTION 391.11	391.11 Definitions.