26 CFR Part 3 — Capital Construction Fund
- § 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.
- § 3.10— Transitional rules for existing funds.
- § 3.11— Definitions.