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The Electronic Code of Federal Regulations (e-CFR) is a regularly updated, unofficial editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Printing Office.

Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
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Electronic Code of Federal Regulations

blue pill

e-CFR Data is current as of August 29, 2014

Title 26Chapter ISubchapter APart 3


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 3—CAPITAL CONSTRUCTION FUND

rule
§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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