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Regulations last checked for updates: Jul 10, 2025
Title 26 - Internal Revenue last revised: May 20, 2025
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Title 26
Chapter I
Part 3 - PART 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.
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