Part 259—Capital Construction Fund Tax Regulations

Sections

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