46 U.S. Code Chapter 535 - CAPITAL CONSTRUCTION FUNDS

Sec. 53501. Definitions. 53502. Regulations. 53503. Establishing a capital construction fund. 53504. Deposits and withdrawals. 53505. Ceiling on deposits. 53506. Investment and fiduciary requirements. 53507. Nontaxation of deposits. 53508. Separate accounts within a fund. 53509. Qualified withdrawals. 53510. Tax treatment of qualified withdrawals and basis of property. 53511. Tax treatment of nonqualified withdrawals. 53512. FIFO and LIFO withdrawals. 53513. Corporate reorganizations and partnership changes. 53514. Relationship of old fund to new fund. 53515. Records and reports. 53516. Termination of agreement after change in regulations. 53517. Reports.

 

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