Title 46, Chapter 535 — Capital Construction Funds
17 sections
Section 53501
Definitions
Section 53502
Regulations
Section 53503
Establishing a capital construction fund
Section 53504
Deposits and withdrawals
Section 53505
Ceiling on deposits
Section 53506
Investment and fiduciary requirements
Section 53507
Nontaxation of deposits
Section 53508
Separate accounts within a fund
Section 53509
Qualified withdrawals
Section 53510
Tax treatment of qualified withdrawals and basis of property
Section 53511
Tax treatment of nonqualified withdrawals
Section 53512
FIFO and LIFO withdrawals
Section 53513
Corporate reorganizations and partnership changes
Section 53514
Relationship of old fund to new fund
Section 53515
Records and reports
Section 53516
Termination of agreement after change in regulations
Section 53517
Reports