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.
- 3.10—Transitional rules for existing funds.
- 3.11—Definitions.