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Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
PART 3--CAPITAL CONSTRUCTION FUND
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 | 3.0 | Statutory provisions; section 607, Merchant Marine Act, 1936, as amended. |
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| 3.1 | Scope of section 607 of the Act and the regulations in this part. |
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| 3.2 | Ceiling on deposits. |
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| 3.3 | Nontaxability of deposits. |
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| 3.4 | Establishment of accounts. |
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| 3.5 | Qualified withdrawals. |
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| 3.6 | Tax treatment of qualified withdrawals. |
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| 3.7 | Tax treatment of nonqualified withdrawals. |
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| 3.10 | Transitional rules for existing funds. |
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| 3.11 | Definitions. |
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