Part 259 — Capital Construction Fund Tax Regulations
Current through Jul 23, 2026
Authority: 46 U.S.C. 53501, formerly 46 U.S.C. App. 1177 and 1177-1.
Source: 82 FR 24565, May 30, 2017, unless otherwise noted.
Sections
- § 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.