Chapter 535 — Capital Construction Funds
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- §53501 Definitions
- §53502 Regulations
- §53503 Establishing a capital construction fund
- §53504 Deposits and withdrawals
- §53505 Ceiling on deposits
- §53506 Investment and fiduciary requirements
- §53507 Nontaxation of deposits
- §53508 Separate accounts within a fund
- §53509 Qualified withdrawals
- §53510 Tax treatment of qualified withdrawals and basis of property
- §53511 Tax treatment of nonqualified withdrawals
- §53512 FIFO and LIFO withdrawals
- §53513 Corporate reorganizations and partnership changes
- §53514 Relationship of old fund to new fund
- §53515 Records and reports
- §53516 Termination of agreement after change in regulations
- §53517 Reports