U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

All TitlesTitle 26Chapter IPart 3 - 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.
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