Code of Federal Regulations · Part

Part 259 — Capital Construction Fund Tax Regulations

50 C.F.R. pt. 259

• § 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