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2021 US Code
Title 46 - Shipping
Subtitle V - Merchant Marine
Part C - Financial Assistance Programs
Chapter 535 - Capital Construction Funds
United States Code, 2018 Edition, Supplement 3, Title 46 - SHIPPING |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 46 - SHIPPING Subtitle V - Merchant Marine Part C - Financial Assistance Programs CHAPTER 535 - CAPITAL CONSTRUCTION FUNDS |
sections 53501 to 53517 |
2021 |
January 3, 2022 |
Yes |
standard |
- Table of Contents
- Sec. 53501 - Definitions
- Sec. 53502 - Regulations
- Sec. 53503 - Establishing a capital construction fund
- Sec. 53504 - Deposits and withdrawals
- Sec. 53505 - Ceiling on deposits
- Sec. 53506 - Investment and fiduciary requirements
- Sec. 53507 - Nontaxation of deposits
- Sec. 53508 - Separate accounts within a fund
- Sec. 53509 - Qualified withdrawals
- Sec. 53510 - Tax treatment of qualified withdrawals and basis of property
- Sec. 53511 - Tax treatment of nonqualified withdrawals
- Sec. 53512 - FIFO and LIFO withdrawals
- Sec. 53513 - Corporate reorganizations and partnership changes
- Sec. 53514 - Relationship of old fund to new fund
- Sec. 53515 - Records and reports
- Sec. 53516 - Termination of agreement after change in regulations
- Sec. 53517 - Reports
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