26 C.F.R. PART 3--CAPITAL CONSTRUCTION FUND
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 3--CAPITAL CONSTRUCTION FUND
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| Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
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| Scope of section 607 of the Act and the regulations in this part.
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| Nontaxability of deposits.
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| Establishment of accounts.
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| Tax treatment of qualified withdrawals.
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| Tax treatment of nonqualified withdrawals.
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| Certain corporate reorganizations and changes in partnerships, and certain transfers on death.--[Reserved]
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| Consolidated returns.--[Reserved]
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| Transitional rules for existing funds.
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