Part 3—Capital Construction Fund

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 3

Sections

• 3.0
  § 3.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
• 3.1
  § 3.1 Scope of section 607 of the Act and the regulations in this part.
• 3.2
  § 3.2 Ceiling on deposits.
• 3.3
  § 3.3 Nontaxability of deposits.
• 3.4
  § 3.4 Establishment of accounts.
• 3.5
  § 3.5 Qualified withdrawals.
• 3.6
  § 3.6 Tax treatment of qualified withdrawals.
• 3.7
  § 3.7 Tax treatment of nonqualified withdrawals.
• 3.8
  § 3.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
• 3.9
  § 3.9 Consolidated returns. [Reserved]
• 3.10
  § 3.10 Transitional rules for existing funds.
• 3.11
  § 3.11 Definitions.