Capital Construction Fund Tax Regulations

  1. Law
  2. CFR 50
  3. Wildlife and Fisheries
  4. National Marine Fisheries Service, National Oceanic and Atmospheric Administration, Department of Commerce
  5. Aid to Fisheries
  6. Capital Construction Fund Tax Regulations

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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.