Part 391 — Federal Income Tax Aspects of the Capital Construction Fund
- §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.