Part 259. PART 259—CAPITAL CONSTRUCTION FUND TAX REGULATIONS

• § 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.