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Code of Federal Regulations (Last Updated: April 5, 2024) |
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Title 50 - Wildlife and Fisheries |
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Chapter II - National Marine Fisheries Service, National Oceanic and Atmospheric Administration, Department of Commerce |
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SubChapter F - Aid to Fisheries |
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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. |
| Joint Tax Regulations |
| Capital Construction Fund Agreement |
| § 259.30 - Application for Interim Capital Construction Fund Agreement (“Interim CCF Agreement”). |
| § 259.31 - Acquisition, construction, or reconstruction. |
| § 259.32 - Conditional fisheries. |
| § 259.34 - Minimum and maximum deposits; maximum time to deposit. |
| § 259.35 - Annual deposit and withdrawal reports required. |
| § 259.36 - CCF accounts. |
| § 259.37 - Conditional consents to withdrawal qualification. |
| § 259.38 - Miscellaneous. |