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Regulations last checked for updates: May 02, 2025
Title 46 - Shipping last revised: Mar 17, 2025
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Title 46
Chapter II
Part 391 - PART 391—FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND
authority:
Secs. 204(b) and 607(l), Merchant Marine Act, 1936, as amended (
46 U.S.C. 1114
,
1177
,
Reorganization
. 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.
cite as:
46 CFR 391.8
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