46 CFR Part 391 - PART 391—FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND

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  1. § 391.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
  2. § 391.1 Scope of section 607 of the Act and the regulations in this part.
  3. § 391.2 Ceiling on deposits.
  4. § 391.3 Nontaxability of deposits.
  5. § 391.4 Establishment of accounts.
  6. § 391.5 Qualified withdrawals.
  7. § 391.6 Tax treatment of qualified withdrawals.
  8. § 391.7 Tax treatment of nonqualified withdrawals.
  9. § 391.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
  10. § 391.9 Consolidated returns. [Reserved]
  11. § 391.10 Transitional rules for existing funds.
  12. § 391.11 Definitions.
Authority:
Secs. 204(b) and 607(l), Merchant Marine Act, 1936, as amended (46 U.S.C. 1114, 1177), Reorganization Plans No. 21 of 1950 (64 Stat. 1273) and No. 7 of 1961 (75 Stat. 840) as amended by Pub. L. 91–469 (84 Stat. 1036), Dept. of Commerce Organization Order 10–8 (38 FR 19707), July 23, 1973.
Source:
41 FR 23960, June 14, 1976, unless otherwise noted.