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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 50—Wildlife and Fisheries
  4. CHAPTER II—NATIONAL MARINE FISHERIES SERVICE, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE
  5. SUBCHAPTER F—AID TO FISHERIES
  6. PART 259—CAPITAL CONSTRUCTION FUND TAX REGULATIONS

50 CFR Part 259 - PART 259—CAPITAL CONSTRUCTION FUND TAX REGULATIONS

  • CFR
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  1. § 259.1 Definitions.
  2. § 259.2 Applying for a Capital Construction Fund Agreement (“Agreement”).
  3. § 259.3 Acquisition, construction, or reconstruction.
  4. § 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.
  5. § 259.5 Maximum deposit amounts and time to deposit.
  6. § 259.6 Termination of inactive and zero balance accounts.
  7. § 259.7 Annual deposit and withdrawal reports required.
  8. § 259.8 CCF accounts.
  9. § 259.9 Conditional consents to withdrawal qualification.
  10. § 259.10 Miscellaneous.
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.

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