Title 50, Part 259 — Capital Construction Fund Tax Regulations
10 sections
Section 259.1
Definitions.
Section 259.2
Applying for a Capital Construction Fund Agreement (“Agreement”).
Section 259.3
Acquisition, construction, or reconstruction.
Section 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.
Section 259.5
Maximum deposit amounts and time to deposit.
Section 259.6
Termination of inactive and zero balance accounts.
Section 259.7
Annual deposit and withdrawal reports required.
Section 259.8
CCF accounts.
Section 259.9
Conditional consents to withdrawal qualification.
Section 259.10
Miscellaneous.