26 C.F.R. Part 3
Capital Construction Fund
3.0Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.3.1Scope of section 607 of the Act and the regulations in this part.3.2Ceiling on deposits.3.3Nontaxability of deposits.3.4Establishment of accounts.3.5Qualified withdrawals.3.6Tax treatment of qualified withdrawals.3.7Tax treatment of nonqualified withdrawals.3.8Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]3.9Consolidated returns. [Reserved]3.10Transitional rules for existing funds.3.11Definitions.