Federal (United States) · Regulations
Part 391 — FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND
10 sections
10 sections
- 46 C.F.R. § 391.0Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
- 46 C.F.R. § 391.1Scope of section 607 of the Act and the regulations in this part.
- 46 C.F.R. § 391.2Ceiling on deposits.
- 46 C.F.R. § 391.3Nontaxability of deposits.
- 46 C.F.R. § 391.4Establishment of accounts.
- 46 C.F.R. § 391.5Qualified withdrawals.
- 46 C.F.R. § 391.6Tax treatment of qualified withdrawals.
- 46 C.F.R. § 391.7Tax treatment of nonqualified withdrawals.
- 46 C.F.R. § 391.10Transitional rules for existing funds.
- 46 C.F.R. § 391.11Definitions.