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Title 46

Displaying title 46, up to date as of 6/16/2026. Title 46 was last amended 6/05/2026.
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Title 46ShippingPart / Section
Chapter IIMaritime Administration, Department of Transportation200 – 399
Subchapter KRegulations Under Public Law 91-469390 – 399
Part 390Capital Construction Fund390.1 – 390.14
Part 391Federal Income Tax Aspects of the Capital Construction Fund391.0 – 391.11
§ 391.0Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
§ 391.1Scope of section 607 of the Act and the regulations in this part.
§ 391.2Ceiling on deposits.
§ 391.3Nontaxability of deposits.
§ 391.4Establishment of accounts.
§ 391.5Qualified withdrawals.
§ 391.6Tax treatment of qualified withdrawals.
§ 391.7Tax treatment of nonqualified withdrawals.
§ 391.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
§ 391.9 Consolidated returns. [Reserved]
§ 391.10Transitional rules for existing funds.
§ 391.11Definitions.
Part 392 [Reserved]
Part 393America's Marine Highway Program393.1 – 393.6
Subpart AGeneral Provisions393.1
Subpart BMarine Highway Route and Project Designations393.2 – 393.3
Subpart CDepartment of Transportation Efforts To Foster and Support America's Marine Highways393.4 – 393.6
Parts 394-399 [Reserved]