CAPITAL CONSTRUCTION FUNDS
Title 46 - Shipping
Definitions
Regulations
Establishing a capital construction fund
Deposits and withdrawals
Ceiling on deposits
Investment and fiduciary requirements
Nontaxation of deposits
Separate accounts within a fund
Qualified withdrawals
Tax treatment of qualified withdrawals and basis of property
Tax treatment of nonqualified withdrawals
FIFO and LIFO withdrawals
Corporate reorganizations and partnership changes
Relationship of old fund to new fund
Records and reports
Termination of agreement after change in regulations
Reports