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Part 391
FEDERAL · 46 CFR
Part 391 — Federal Income Tax Aspects of the Capital Construction Fund
12 sections · Title 46: Shipping
§ 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
§ 391.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
§ 391.9
§ 391.9 Consolidated returns. [Reserved]
§ 391.10
Transitional rules for existing funds.
§ 391.11
Definitions.