Treasury Regulations, Subchapter A, Part 3 - Index

From TaxAlmanac

SUBCHAPTER A--INCOME TAX

Part 3 CAPITAL CONSTRUCTION FUND

Sec. 3.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended

Sec. 3.1 Scope of section 607 of the Act and the regulations in this part

Sec. 3.2 Ceiling on deposits

Sec. 3.3 Nontaxability of deposits

Sec. 3.4 Establishment of accounts

Sec. 3.5 Qualified withdrawals

Sec. 3.6 Tax treatment of qualified withdrawals

Sec. 3.7 Tax treatment of nonqualified withdrawals

Sec. 3.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. (Reserved)

Sec. 3.9 Consolidated returns. (Reserved)

Sec. 3.10 Transitional rules for existing funds

Sec. 3.11 Definitions