 |
United States Code (Last Updated: May 24, 2014) |
 |
Title 46. SHIPPING |
|
|
SubTitle V. Merchant Marine |
|
|
Part C. Financial Assistance Programs |
|
|
Chapter 535. CAPITAL CONSTRUCTION FUNDS |
| § 53501. Definitions |
| § 53502. Regulations |
| § 53503. Establishing a capital construction fund |
| § 53504. Deposits and withdrawals |
| § 53505. Ceiling on deposits |
| § 53506. Investment and fiduciary requirements |
| § 53507. Nontaxation of deposits |
| § 53508. Separate accounts within a fund |
| § 53509. Qualified withdrawals |
| § 53510. Tax treatment of qualified withdrawals and basis of property |
| § 53511. Tax treatment of nonqualified withdrawals |
| § 53512. FIFO and LIFO withdrawals |
| § 53513. Corporate reorganizations and partnership changes |
| § 53514. Relationship of old fund to new fund |
| § 53515. Records and reports |
| § 53516. Termination of agreement after change in regulations |
| § 53517. Reports |