26 CFR 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.
{'United States Code': [{'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}], 'Statutes at Large': [{'Volume': '68A', 'Page': '917', 'headtext': '68A Stat. 917', 'cleanpath': 'https://www.law.cornell.edu/rio/citation/68A_Stat._917'}, {'Volume': '84', 'Page': '1026', 'headtext': '84 Stat. 1026', 'cleanpath': 'https://www.law.cornell.edu/rio/citation/84_Stat._1026'}], 'Public Laws': [], 'Presidential Documents': []}