Title 26
PART 3
Part 3 - Capital Construction Fund
- Authority: Sec. 21(a) of the Merchant Marine Act of 1970 (84 Stat. 1026); sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805).
- Source: T.D. 7398, 41 FR 5812, Feb. 10, 1976, unless otherwise noted.
| 26:16.0.1.1.2.0.1.1 | SECTION 3.0 | 3.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended. | |
| 26:16.0.1.1.2.0.1.2 | SECTION 3.1 | 3.1 Scope of section 607 of the Act and the regulations in this part. | |
| 26:16.0.1.1.2.0.1.3 | SECTION 3.2 | 3.2 Ceiling on deposits. | |
| 26:16.0.1.1.2.0.1.4 | SECTION 3.3 | 3.3 Nontaxability of deposits. | |
| 26:16.0.1.1.2.0.1.5 | SECTION 3.4 | 3.4 Establishment of accounts. | |
| 26:16.0.1.1.2.0.1.6 | SECTION 3.5 | 3.5 Qualified withdrawals. | |
| 26:16.0.1.1.2.0.1.7 | SECTION 3.6 | 3.6 Tax treatment of qualified withdrawals. | |
| 26:16.0.1.1.2.0.1.8 | SECTION 3.7 | 3.7 Tax treatment of nonqualified withdrawals. | |
| 26:16.0.1.1.2.0.1.9 | SECTION 3.8 | 3.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved] | |
| 26:16.0.1.1.2.0.1.10 | SECTION 3.9 | 3.9 Consolidated returns. [Reserved] | |
| 26:16.0.1.1.2.0.1.11 | SECTION 3.10 | 3.10 Transitional rules for existing funds. | |
| 26:16.0.1.1.2.0.1.12 | SECTION 3.11 | 3.11 Definitions. |