Code of Federal Regulations > Title 50 > Chapter II > Part 259 - PART 259—CAPITAL CONSTRUCTION FUND TAX REGULATIONS

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 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.