Part 259 - CAPITAL CONSTRUCTION FUND TAX REGULATIONS
- Section 259.1 - Definitions
- Section 259.2 - Applying for a Capital Construction Fund Agreement ("Agreement")
- Section 259.3 - Acquisition, construction, or reconstruction
- Section 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
- Section 259.5 - Maximum deposit amounts and time to deposit
- Section 259.6 - Termination of inactive and zero balance accounts
- Section 259.7 - Annual deposit and withdrawal reports required
- Section 259.8 - CCF accounts
- Section 259.9 - Conditional consents to withdrawal qualification
- Section 259.10 - Miscellaneous
- Section 259.30 - Application for Interim Capital Construction Fund Agreement (''Interim CCF Agreement'')
- Section 259.31 - Acquisition, construction, or reconstruction
- Section 259.32 - Conditional fisheries
- Section 259.33 - Constructive deposits and withdrawals; ratification of withdrawals (as qualified) made without first having obtained Secretary's consent; first tax year for which Interim CCF Agreement is effective
- Section 259.34 - Minimum and maximum deposits; maximum time to deposit
- Section 259.35 - Annual deposit and withdrawal reports required
- Section 259.36 - CCF accounts
- Section 259.37 - Conditional consents to withdrawal qualification
- Section 259.38 - Miscellaneous