Part 3—CAPITAL CONSTRUCTION FUND
Part 2 - Part 2—MARITIME CONSTRUCTION RESERVE FUNDPart 4 - Part 4—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
Section 3.0 - § 3.0 Statutory Provisions; Section 607, Merchant Marine Act, 1936, as Amended.Section 3.1 - § 3.1 Scope of Section 607 of the Act and the Regulations in This Part.Section 3.2 - § 3.2 Ceiling on Deposits.Section 3.3 - § 3.3 Nontaxability of Deposits.Section 3.4 - § 3.4 Establishment of Accounts.Section 3.5 - § 3.5 Qualified Withdrawals.Section 3.6 - § 3.6 Tax Treatment of Qualified Withdrawals.Section 3.7 - § 3.7 Tax Treatment of Nonqualified Withdrawals.Section 3.8 - § 3.8 Certain Corporate Reorganizations and Changes in Partnerships, and Certain Transfers on Death. [reserved]Section 3.9 - § 3.9 Consolidated Returns. [reserved]Section 3.10 - § 3.10 Transitional Rules for Existing Funds.Section 3.11 - § 3.11 Definitions.