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