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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 46 - Shipping |
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Chapter II - Maritime Administration, Department of Transportation |
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SubChapter K - Regulations Under Public Law 91-469 |
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Part 391 - Federal Income Tax Aspects of the Capital Construction Fund |
| § 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. |
| § 391.9 - Consolidated returns. |
| § 391.10 - Transitional rules for existing funds. |
| § 391.11 - Definitions. |