Part 3 — Capital Construction Fund
Current through Oct 2, 2026
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.
Sections
- § 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.