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Regulations last checked for updates: Jul 28, 2025
Title 46 - Shipping last revised: Jul 01, 2025
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Title 46
Chapter II
Part 391 - 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.
source:
41 FR 23960, June 14, 1976, unless otherwise noted.
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