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Capital construction fund (CCF)
A tax benefit for operators of u. S. -built, u. S. -flag ships in the u. S. Foreign, great lakes, or noncontiguous domestic trades, by which taxes may be deferred on income deposited in a fund to be used for the replacement of vessels.
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- Part of Speech: noun
- Synonym(s):
- Blossary:
- Industry/Domain: Maritime
- Category: Ocean shipping
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