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United States Code
U.S. Code most recently checked for updates: Jun 09, 2025
All Titles
Title 46
Subtitle V
Part C
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
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