Part 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.