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Title 46

Displaying title 46, up to date as of 9/14/2021. Title 46 was last amended 9/10/2021.
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Title 46 Shipping Part / Section
Chapter II Maritime Administration, Department of Transportation 200 – 399
Subchapter K Regulations Under Public Law 91-469 390 – 399
Part 390 Capital Construction Fund 390.1 – 390.14
Part 391 Federal Income Tax Aspects of the Capital Construction Fund 391.0 – 391.11
§ 391.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
§ 391.1 Scope of section 607 of the Act and the regulations in this part.
§ 391.2 Ceiling on deposits.
§ 391.3 Nontaxability of deposits.
§ 391.4 Establishment of accounts.
§ 391.5 Qualified withdrawals.
§ 391.6 Tax treatment of qualified withdrawals.
§ 391.7 Tax treatment of nonqualified withdrawals.
§ 391.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
§ 391.9 Consolidated returns. [Reserved]
§ 391.10 Transitional rules for existing funds.
§ 391.11 Definitions.
Part 392 [Reserved]
Part 393 America's Marine Highway Program 393.1 – 393.6
Subpart A General Provisions 393.1
Subpart B Marine Highway Route and Project Designations 393.2 – 393.3
Subpart C Department of Transportation Efforts To Foster and Support America's Marine Highways 393.4 – 393.6
Parts 394-399 [Reserved]