26 CFR Part 3
CAPITAL CONSTRUCTION FUND
June 25, 2020
§
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]
§
3.1
Scope of section 607 of the Act and the regulations in this part
§
3.0
Statutory provisions; section 607, Merchant Marine Act, 1936, as amended
§
3.2
Ceiling on deposits
§
3.3
Nontaxability of deposits
§
3.4
Establishment of accounts
§
3.5
Qualified withdrawals
§
3.10
Transitional rules for existing funds
§
3.11
Definitions
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