Title 46

Volume 8 CHAPTER II SUBCHAP K

Subchapter K - Regulations Under Public Law 91-469

46:8.0.1.12.58PART 390
PART 390 - CAPITAL CONSTRUCTION FUND
46:8.0.1.12.58.0.24.1SECTION 390.1
     390.1 Scope of the regulations.
46:8.0.1.12.58.0.24.2SECTION 390.2
     390.2 Application for an agreement.
46:8.0.1.12.58.0.24.3SECTION 390.3
     390.3 Policy considerations.
46:8.0.1.12.58.0.24.4SECTION 390.4
     390.4 Description of the agreement.
46:8.0.1.12.58.0.24.5SECTION 390.5
     390.5 Agreement vessels.
46:8.0.1.12.58.0.24.6SECTION 390.6
     390.6 Administration of the agreement.
46:8.0.1.12.58.0.24.7SECTION 390.7
     390.7 Deposits into the fund.
46:8.0.1.12.58.0.24.8SECTION 390.8
     390.8 Investment of the fund.
46:8.0.1.12.58.0.24.9SECTION 390.9
     390.9 Qualified withdrawals.
46:8.0.1.12.58.0.24.10SECTION 390.10
     390.10 Nonqualified withdrawals.
46:8.0.1.12.58.0.24.11SECTION 390.11
     390.11 Sale or other disposition of agreement vessels.
46:8.0.1.12.58.0.24.12SECTION 390.12
     390.12 Liquidated damages.
46:8.0.1.12.58.0.24.13SECTION 390.13
     390.13 Failure to fulfill a substantial obligation under the agreement.
46:8.0.1.12.58.0.24.14SECTION 390.14
     390.14 Departmental reports and certification.
46:8.0.1.12.58.0.24.15.1APPENDIX Appendix I
  Appendix I to Part 390 - U.S. Department of Transportation, Maritime Administration - Application Instructions
46:8.0.1.12.58.0.24.15.2APPENDIX Appendix II
  Appendix II to Part 390 - Sample Capital Construction Fund Agreement
46:8.0.1.12.58.0.24.15.3APPENDIX Appendix III
  Appendix III to Part 390 - U.S. Department of Transportation, Maritime Administration - Sample Semiannual Report
46:8.0.1.12.58.0.24.15.4APPENDIX Appendix IV
  Appendix IV to Part 390 - Sample Addendum to Maritime Administration Capital Construction Fund Agreement
46:8.0.1.12.58.0.24.15.5APPENDIX Appendix V
  Appendix V to Part 390 - Sample Qualified Trade Affidavit
46:8.0.1.12.59PART 391
PART 391 - FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND
46:8.0.1.12.59.0.24.1SECTION 391.0
     391.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
46:8.0.1.12.59.0.24.2SECTION 391.1
     391.1 Scope of section 607 of the Act and the regulations in this part.
46:8.0.1.12.59.0.24.3SECTION 391.2
     391.2 Ceiling on deposits.
46:8.0.1.12.59.0.24.4SECTION 391.3
     391.3 Nontaxability of deposits.
46:8.0.1.12.59.0.24.5SECTION 391.4
     391.4 Establishment of accounts.
46:8.0.1.12.59.0.24.6SECTION 391.5
     391.5 Qualified withdrawals.
46:8.0.1.12.59.0.24.7SECTION 391.6
     391.6 Tax treatment of qualified withdrawals.
46:8.0.1.12.59.0.24.8SECTION 391.7
     391.7 Tax treatment of nonqualified withdrawals.
46:8.0.1.12.59.0.24.9SECTION 391.8
     391.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
46:8.0.1.12.59.0.24.10SECTION 391.9
     391.9 Consolidated returns. [Reserved]
46:8.0.1.12.59.0.24.11SECTION 391.10
     391.10 Transitional rules for existing funds.
46:8.0.1.12.59.0.24.12SECTION 391.11
     391.11 Definitions.
46:8.0.1.12.60PART 392
PART 392 [RESERVED]
46:8.0.1.12.61PART 393
PART 393 - AMERICA'S MARINE HIGHWAY PROGRAM
46:8.0.1.12.61.1SUBPART A
Subpart A - General Provisions
46:8.0.1.12.61.1.24.1SECTION 393.1
     393.1 Special definitions.
46:8.0.1.12.61.2SUBPART B
Subpart B - Marine Highway Route and Project Designations
46:8.0.1.12.61.2.24.1SECTION 393.2
     393.2 Marine Highway Routes.
46:8.0.1.12.61.2.24.2SECTION 393.3
     393.3 Marine Highway Projects.
46:8.0.1.12.61.3SUBPART C
Subpart C - Department of Transportation Efforts To Foster and Support America's Marine Highways
46:8.0.1.12.61.3.24.1SECTION 393.4
     393.4 DOT Support for planning activities.
46:8.0.1.12.61.3.24.2SECTION 393.5
     393.5 DOT Support for Marine Highway-related research.
46:8.0.1.12.61.3.24.3SECTION 393.6
     393.6 America's Marine Highway Program Project grants.
46:8.0.1.12.62PART 394-399
PARTS 394-399 [RESERVED]