50 CFR Part 259
CAPITAL CONSTRUCTION FUND TAX REGULATIONS
July 17, 2020
§
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
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