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Code of Federal Regulations
Title 50
Chapter II
Subchapter F
Part 259
50 C.F.R. Part 259
Capital Construction Fund Tax Regulations
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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.
259.30
Application for Interim Capital Construction Fund Agreement (“Interim CCF Agreement”).
Repealed
259.31
Acquisition, construction, or reconstruction.
Repealed
259.32
Conditional fisheries.
Repealed
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.
Repealed
259.34
Minimum and maximum deposits; maximum time to deposit.
Repealed
259.35
Annual deposit and withdrawal reports required.
Repealed
259.36
CCF accounts.
Repealed
259.37
Conditional consents to withdrawal qualification.
Repealed
259.38
Miscellaneous.
Repealed