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1040x 2012

1040x 2012 Publication 595 - Introductory Material Table of Contents Introduction Important Reminder Introduction This publication discusses the Capital Construction Fund (CCF). 1040x 2012 The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). 1040x 2012 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. 1040x 2012 This publication does not discuss all the tax rules that may apply to your fishing trade or business. 1040x 2012 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. 1040x 2012 If your trade or business is a partnership or corporation, see Publication 541, Partnerships, or Publication 542, Corporations. 1040x 2012 Comments and suggestions. 1040x 2012   We welcome your comments about this publication and your suggestions for future editions. 1040x 2012   You can email us at *taxforms@irs. 1040x 2012 gov. 1040x 2012 Please put “Publications Comment” on the subject line. 1040x 2012   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. 1040x 2012 NW, IR-6406 Washington, DC 20224   We respond to many letters by telephone. 1040x 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x 2012 Important Reminder Photographs of missing children. 1040x 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x 2012 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. 1040x 2012 Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Hawaii Department of Commerce and Consumer Affairs - Wailuku

Website: Hawaii Department of Commerce and Consumer Affairs - Wailuku

Address: Hawaii Department of Commerce and Consumer Affairs - Wailuku
Office of Consumer Protection
1063 Lower Main St., Suite C-216
Wailuku, HI 96793

Phone Number: 808-243-4648 808-587-3222 (Consumer Resource Center)

Hawaii Department of Commerce and Consumer Affairs- Hilo

Website: Hawaii Department of Commerce and Consumer Affairs- Hilo

Address: Hawaii Department of Commerce and Consumer Affairs- Hilo
Office of Consumer Protection
345 Kekuanaoa St., Suite 12
Hilo, HI 96720

Phone Number: 808-933-0910 808-587-3222 (Consumer Resource Center)

Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)

Website: Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)

Address: Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)
Office of Consumer Protection
Leiopapa A Kamehameha Building
235 S. Beretania St., Suite 801

Honolulu, HI 96813

Phone Number: 808-586-2630 808-587-3222 (Consumer Resource Center)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Division of Financial Institutions
PO Box 2054
Honolulu, HI 96805

Phone Number: 808-586-2820
808-274-3141 (Kauai) 808-984-2400 (Maui) 808-974-4000 (Hawaii)

Toll-free: 1-800-468-4644

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Insurance Division
PO Box 3614
Honolulu, HI 96811

Phone Number: 808-586-2790

Toll-free: 1-800-468-4644 (Lanai and Molokai)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Business Registration Division
Securities Enforcement Branch

PO Box 40
Honolulu, HI 96810

Phone Number: 808-586-2744

Toll-free: 1-877-447-2267

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
465 S. King St., Room 103
Honolulu, HI 96813

Phone Number: 808-586-2020

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The 1040x 2012

1040x 2012 Publication 560 - Additional Material This image is too large to be displayed in the current screen. 1040x 2012 Please click the link to view the image. 1040x 2012 Tax Publications Prev  Up  Next   Home   More Online Publications