26 CFR Part 3
PART 3—CAPITAL CONSTRUCTION FUND
- PART 3—CAPITAL CONSTRUCTION FUND
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter A—Income Tax
- § 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.
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