26 CFR Part 3 - PART 3—CAPITAL CONSTRUCTION FUND

  1. § 3.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
  2. § 3.1 Scope of section 607 of the Act and the regulations in this part.
  3. § 3.2 Ceiling on deposits.
  4. § 3.3 Nontaxability of deposits.
  5. § 3.4 Establishment of accounts.
  6. § 3.5 Qualified withdrawals.
  7. § 3.6 Tax treatment of qualified withdrawals.
  8. § 3.7 Tax treatment of nonqualified withdrawals.
  9. § 3.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
  10. § 3.9 Consolidated returns. [Reserved]
  11. § 3.10 Transitional rules for existing funds.
  12. § 3.11 Definitions.
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.