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Regulations last checked for updates: May 01, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 3 - 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.
cite as:
26 CFR 3.8
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