46 CFR Part 391

12 sections.

§ 391.0
§ 391.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
§ 391.1
§ 391.1 Scope of section 607 of the Act and the regulations in this part.
§ 391.2
§ 391.2 Ceiling on deposits.
§ 391.3
§ 391.3 Nontaxability of deposits.
§ 391.4
§ 391.4 Establishment of accounts.
§ 391.5
§ 391.5 Qualified withdrawals.
§ 391.6
§ 391.6 Tax treatment of qualified withdrawals.
§ 391.7
§ 391.7 Tax treatment of nonqualified withdrawals.
§ 391.8
§ 391.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
§ 391.9
§ 391.9 Consolidated returns. [Reserved]
§ 391.10
§ 391.10 Transitional rules for existing funds.
§ 391.11
§ 391.11 Definitions.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.