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