FEDERAL · 26 CFR

§ 3.23 — Not Yet Available

26 C.F.R. § 3.23

26 C.F.R. § 3.23 is referenced in other legal documents but could not be loaded from the eCFR.

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Nearby Sections

12

§ 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