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Part 259
FEDERAL · 50 CFR
Part 259 — Capital Construction Fund Tax Regulations
10 sections · Title 50: Wildlife and Fisheries
§ 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.