Publication 595 - Introductory Material
This publication discusses the Capital Construction Fund (CCF). The CCF is a special investment program administered by the
National Marine
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.
Comments and suggestions.
We welcome your comments 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.
Photographs of missing children. The Internal Revenue 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 publication on pages that would otherwise be blank. You can help bring these children
home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
