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Regulations last checked for updates: May 16, 2025
Title 50 - Wildlife and Fisheries last revised: May 12, 2025
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Title 50
Chapter II
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.
authority:
46 U.S.C. 53501
,
formerly
.S.C. App. 1177 and 1177-1
source:
82 FR 24565, May 30, 2017, unless otherwise noted.
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