50 CFR Part 259 — Capital Construction Fund Tax Regulations
- § 259.1— Definitions.
- § 259.2— Applying for a Capital Construction Fund Agreement (“Agreement”).
- § 259.3— Acquisition, construction, or reconstruction.
- § 259.4— Constructive deposits and withdrawals; ratification of withdrawals (as qualified) made without first having obtained Secretary's consent; first tax year for which an Agreement is effective.
- § 259.5— Maximum deposit amounts and time to deposit.
- § 259.6— Termination of inactive and zero balance accounts.
- § 259.7— Annual deposit and withdrawal reports required.
- § 259.8— CCF accounts.
- § 259.9— Conditional consents to withdrawal qualification.
- § 259.10— Miscellaneous.