PART 3 - CAPITAL CONSTRUCTION FUND
- § 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