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Section 3.0
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Scope of section 607 of the Act and the regulations in this part |
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Section 3.1
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Ceiling on deposits |
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Section 3.2
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Nontaxability of deposits |
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Section 3.3
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Establishment of accounts |
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Section 3.4
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Qualified withdrawals |
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Section 3.5
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Tax treatment of qualified withdrawals |
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Section 3.6
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Tax treatment of nonqualified withdrawals |
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Section 3.7
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Certain corporate reorganizations and changes in partnerships, and certain transfers on death |
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Section 3.8
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Consolidated returns |
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Section 3.9
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Transitional rules for existing funds |
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Section 3.10
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Definitions |
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Section 3.11
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Introduction |