Publication 595 - Introductory Material
This publication discusses the Capital Construction Fund (CCF). The CCF is a special investment program administered by the
Fisheries Service (NMFS) and the Internal Revenue Service (IRS). This program allows fishermen to defer paying income tax
on certain income they
invest in a CCF account and later use to acquire, build, or rebuild fishing vessels.
This publication does not discuss all the tax rules that may apply to your fishing trade or business. For general information
about the federal tax
laws that apply to individuals, including commercial fishermen, who file Schedule C or C-EZ, see Publication 334, Tax Guide
for Small Business. If
your trade or business is a partnership or corporation, see Publication 541, Partnerships, or Publication 542, Corporations.
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