Code of Federal Regulations > Title 26 > Chapter I > Part 3

Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024

§ 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.

authority: Sec. 21(a) of the Merchant Marine Act of 1970 (84 Stat. 1026); sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805)

source: T.D. 7398, 41 FR 5812, Feb. 10, 1976, unless otherwise noted.