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