Code of Federal Regulations · Part

Part 391 — Federal Income Tax Aspects Of The Capital Construction Fund

46 C.F.R. pt. 391

• § 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. [reserved]
• § 391.9 Consolidated Returns. [reserved]
• § 391.10 Transitional Rules For Existing Funds
• § 391.11 Definitions