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Part 3
FEDERAL · 26 CFR
Part 3 — Capital Construction Fund
12 sections · Title 26: Internal Revenue
§ 3.0
Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
§ 3.1
Scope of section 607 of the Act and the regulations in this part.
§ 3.2
Ceiling on deposits.
§ 3.3
Nontaxability of deposits.
§ 3.4
Establishment of accounts.
§ 3.5
Qualified withdrawals.
§ 3.6
Tax treatment of qualified withdrawals.
§ 3.7
Tax treatment of nonqualified withdrawals.
§ 3.8
§ 3.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
§ 3.9
§ 3.9 Consolidated returns. [Reserved]
§ 3.10
Transitional rules for existing funds.
§ 3.11
Definitions.