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Publication 595 (Rev. February 2006) - Capital Construction Fund For Commercial Fishermen

Contents

Department of the Treasury

Internal Revenue Service

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Important Reminder . . . . . . . . . . . . . . . . . . . . . . . .

Publication 595

(Rev. February 2006)

Capital Construction Fund . . . . . . . . . . . . . . . . . . .

Cat. No. 15171E

How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . .

Capital

Introduction

Construction

This publication discusses the Capital Construction Fund

(CCF). The CCF is a special investment program adminis-

Fund for

tered by the National Marine Fisheries Service (NMFS)

and the Internal Revenue Service (IRS). This program

Commercial

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.

Fishermen

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 individ-

uals, including commercial fishermen, who file Schedule C

or C-EZ, see Publication 334, Tax Guide for Small Busi-

ness. If your trade or business is a partnership or corpora-

tion, see Publication 541, Partnerships, or Publication 542,

Corporations.

Comments and suggestions. We welcome your com-

ments about this publication and your suggestions for

future editions.

You can email us at *taxforms@irs.gov. Please put

“Publications Comment” on the subject line.

You can write to us at the following address:

Internal Revenue Service

Business Forms and Publications Branch

SE:W:CAR:MP:T:B

1111 Constitution Ave. NW, IR-6406

Washington, DC 20224

We respond to many letters by telephone. Therefore, it

would be helpful if you would include your daytime phone

number, including the area code, in your correspondence.

Important Reminder

Photographs of missing children. The Internal Reve-

nue Service is a proud partner with the National Center for

Missing and Exploited Children. Photographs of missing

children selected by the Center may appear in this publica-

Get forms and other information

tion on pages that would otherwise be blank. You can help

faster and easier by:

bring these children home by looking at the photographs

Internet •

and calling 1-800-THE-LOST (1-800-843-5678) if you rec-

ognize a child.

Publication 595 (Rev. February 2006) - Capital Construction Fund For Commercial Fishermen

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