---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchA/part3"
level: "part"
label: "Part 3"
heading: "Capital Construction Fund"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchA-part3"
sections_count: 12
---

# Part 3 — Capital Construction Fund

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter A — Income Tax

## Sections

- [§3.0. Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.](/cfr/26/3.0.md)
- [§3.1. Scope of section 607 of the Act and the regulations in this part.](/cfr/26/3.1.md)
- [§3.2. Ceiling on deposits.](/cfr/26/3.2.md)
- [§3.3. Nontaxability of deposits.](/cfr/26/3.3.md)
- [§3.4. Establishment of accounts.](/cfr/26/3.4.md)
- [§3.5. Qualified withdrawals.](/cfr/26/3.5.md)
- [§3.6. Tax treatment of qualified withdrawals.](/cfr/26/3.6.md)
- [§3.7. Tax treatment of nonqualified withdrawals.](/cfr/26/3.7.md)
- [§3.8. Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]](/cfr/26/3.8.md)
- [§3.9. Consolidated returns. [Reserved]](/cfr/26/3.9.md)
- [§3.10. Transitional rules for existing funds.](/cfr/26/3.10.md)
- [§3.11. Definitions.](/cfr/26/3.11.md)