Code of Federal Regulations · Part

Part 3 — Capital Construction Fund

26 C.F.R. pt. 3

• § 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 Certain Corporate Reorganizations And Changes In Partnerships, And Certain Transfers On Death. [reserved]
• § 3.9 Consolidated Returns. [reserved]
• § 3.10 Transitional Rules For Existing Funds
• § 3.11 Definitions