CAPITAL CONSTRUCTION FUNDS
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united states code
TITLE 46 - US CODE - CHAPTER 535 - CAPITAL CONSTRUCTION FUNDS
46 USC 53501 - Definitions
46 USC 53502 - Regulations
46 USC 53503 - Establishing a capital construction fund
46 USC 53504 - Deposits and withdrawals
46 USC 53505 - Ceiling on deposits
46 USC 53506 - Investment and fiduciary requirements
46 USC 53507 - Nontaxation of deposits
46 USC 53508 - Separate accounts within a fund
46 USC 53509 - Qualified withdrawals
46 USC 53510 - Tax treatment of qualified withdrawals and basis of property
46 USC 53511 - Tax treatment of nonqualified withdrawals
46 USC 53512 - FIFO and LIFO withdrawals
46 USC 53513 - Corporate reorganizations and partnership changes
46 USC 53514 - Relationship of old fund to new fund
46 USC 53515 - Records and reports
46 USC 53516 - Termination of agreement after change in regulations
46 USC 53517 - Reports
‹ 46 USC 53312 - Assessment and collection of deficiency tax
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46 USC 53501 - Definitions ›
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