Part 391 - FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND
- Section 391.0 - Statutory provisions; section 607, Merchant Marine Act, 1936, as amended
- Section 391.1 - Scope of section 607 of the Act and the regulations in this part
- Section 391.2 - Ceiling on deposits
- Section 391.3 - Nontaxability of deposits
- Section 391.4 - Establishment of accounts
- Section 391.5 - Qualified withdrawals
- Section 391.6 - Tax treatment of qualified withdrawals
- Section 391.7 - Tax treatment of nonqualified withdrawals
- Section 391.8 - Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
- Section 391.9 - Consolidated returns. [Reserved]
- Section 391.10 - Transitional rules for existing funds
- Section 391.11 - Definitions