Federal (United States) · Regulations
Part 3 — CAPITAL CONSTRUCTION FUND
10 sections
10 sections
- 26 C.F.R. § 3.0Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
- 26 C.F.R. § 3.1Scope of section 607 of the Act and the regulations in this part.
- 26 C.F.R. § 3.2Ceiling on deposits.
- 26 C.F.R. § 3.3Nontaxability of deposits.
- 26 C.F.R. § 3.4Establishment of accounts.
- 26 C.F.R. § 3.5Qualified withdrawals.
- 26 C.F.R. § 3.6Tax treatment of qualified withdrawals.
- 26 C.F.R. § 3.7Tax treatment of nonqualified withdrawals.
- 26 C.F.R. § 3.10Transitional rules for existing funds.
- 26 C.F.R. § 3.11Definitions.