Title 26

PART 3

Part 3 - Capital Construction Fund

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.

26:16.0.1.1.2.0.1.1SECTION 3.0
   3.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
26:16.0.1.1.2.0.1.2SECTION 3.1
   3.1 Scope of section 607 of the Act and the regulations in this part.
26:16.0.1.1.2.0.1.3SECTION 3.2
   3.2 Ceiling on deposits.
26:16.0.1.1.2.0.1.4SECTION 3.3
   3.3 Nontaxability of deposits.
26:16.0.1.1.2.0.1.5SECTION 3.4
   3.4 Establishment of accounts.
26:16.0.1.1.2.0.1.6SECTION 3.5
   3.5 Qualified withdrawals.
26:16.0.1.1.2.0.1.7SECTION 3.6
   3.6 Tax treatment of qualified withdrawals.
26:16.0.1.1.2.0.1.8SECTION 3.7
   3.7 Tax treatment of nonqualified withdrawals.
26:16.0.1.1.2.0.1.9SECTION 3.8
   3.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
26:16.0.1.1.2.0.1.10SECTION 3.9
   3.9 Consolidated returns. [Reserved]
26:16.0.1.1.2.0.1.11SECTION 3.10
   3.10 Transitional rules for existing funds.
26:16.0.1.1.2.0.1.12SECTION 3.11
   3.11 Definitions.