26 CFR Part 3
12 sections.
- § 3.0Statutory provisions; section 607, Merchant Marine Act, 1936, as amended
- § 3.1Scope of section 607 of the Act and the regulations in this part
- § 3.2Ceiling on deposits
- § 3.3Nontaxability of deposits
- § 3.4Establishment of accounts
- § 3.5Qualified withdrawals
- § 3.6Tax treatment of qualified withdrawals
- § 3.7Tax treatment of nonqualified withdrawals
- § 3.8Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
- § 3.9Consolidated returns. [Reserved]
- § 3.10Transitional rules for existing funds
- § 3.11Definitions
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.