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Treasury Regulations · 26 CFR Part 3

Part 3. Capital construction fund

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 3.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
  2. § 3.1 Scope of section 607 of the Act and the regulations in this part.
  3. § 3.2 Ceiling on deposits.
  4. § 3.3 Nontaxability of deposits.
  5. § 3.4 Establishment of accounts.
  6. § 3.5 Qualified withdrawals.
  7. § 3.6 Tax treatment of qualified withdrawals.
  8. § 3.7 Tax treatment of nonqualified withdrawals.
  9. § 3.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death.
  10. § 3.9 Consolidated returns.
  11. § 3.10 Transitional rules for existing funds.
  12. § 3.11 Definitions.