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.
- 391.10—Transitional rules for existing funds.
- 391.11—Definitions.