26 CFR 3 - CAPITAL CONSTRUCTION FUND
- § 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.
Source: T.D. 7398, 41 FR 5812, Feb. 10, 1976, unless otherwise noted.
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
