Federal housing law
26 C.F.R. Part 3 — Capital Construction Fund
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-10-04
- Contents
- 12 sections
- Jurisdiction
- United States
Contents
- § 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 …
- § 3.9 Consolidated returns. [Reserved]
- § 3.10 Transitional rules for existing funds.
- § 3.11 Definitions.