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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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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. |
| § 3.9 - Consolidated returns. |
| § 3.10 - Transitional rules for existing funds. |
| § 3.11 - Definitions. |