US Code Title 46 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

Last modified: October 26, 2015