{"data":{"id":"us/46-cfr-391.9","jurisdiction":"us","citation":"46 CFR 391.9","heading":"Consolidated returns. [Reserved]","body":"","path":["Title 46—Shipping","CHAPTER II—MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION","SUBCHAPTER K—REGULATIONS UNDER PUBLIC LAW 91-469","PART 391—FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-46.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:22Z","sha256":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us-cfr","stale":true,"prev":"us/46-cfr-391.8","next":"us/46-cfr-391.10"},"notice":"GroundRules: Original legal text. Not legal advice."}