Title 50

PART 259

Part 259 - Capital Construction Fund Tax Regulations

PART 259 - CAPITAL CONSTRUCTION FUND TAX REGULATIONS Authority:46 U.S.C. 53501, formerly 46 U.S.C. App. 1177 and 1177-1. Source:82 FR 24565, May 30, 2017, unless otherwise noted.

• Authority: 46 U.S.C. 53501, formerly 46 U.S.C. App. 1177 and 1177-1.
• Source: 82 FR 24565, May 30, 2017, unless otherwise noted.

50:11.0.1.4.5.0.1.1	SECTION 259.1	259.1 Definitions.
50:11.0.1.4.5.0.1.2	SECTION 259.2	259.2 Applying for a Capital Construction Fund Agreement (“Agreement”).
50:11.0.1.4.5.0.1.3	SECTION 259.3	259.3 Acquisition, construction, or reconstruction.
50:11.0.1.4.5.0.1.4	SECTION 259.4	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.
50:11.0.1.4.5.0.1.5	SECTION 259.5	259.5 Maximum deposit amounts and time to deposit.
50:11.0.1.4.5.0.1.6	SECTION 259.6	259.6 Termination of inactive and zero balance accounts.
50:11.0.1.4.5.0.1.7	SECTION 259.7	259.7 Annual deposit and withdrawal reports required.
50:11.0.1.4.5.0.1.8	SECTION 259.8	259.8 CCF accounts.
50:11.0.1.4.5.0.1.9	SECTION 259.9	259.9 Conditional consents to withdrawal qualification.
50:11.0.1.4.5.0.1.10	SECTION 259.10	259.10 Miscellaneous.

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