Public Law 119-83 (04/13/2026)
Chapter 535 Capital Construction Funds
Browse 0 units and 17 sections in Chapter 535 Capital Construction Funds of Title 46.
Sections in Chapter 535
§ 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