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Electronic Code of Federal Regulations

e-CFR data is current as of January 23, 2020

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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