Chapter 535 · CAPITAL CONSTRUCTION FUNDS
Contents (17)
- Section 53501Definitions
- Section 53502Regulations
- Section 53503Establishing a capital construction fund
- Section 53504Deposits and withdrawals
- Section 53505Ceiling on deposits
- Section 53506Investment and fiduciary requirements
- Section 53507Nontaxation of deposits
- Section 53508Separate accounts within a fund
- Section 53509Qualified withdrawals
- Section 53510Tax treatment of qualified withdrawals and basis of property
- Section 53511Tax treatment of nonqualified withdrawals
- Section 53512FIFO and LIFO withdrawals
- Section 53513Corporate reorganizations and partnership changes
- Section 53514Relationship of old fund to new fund
- Section 53515Records and reports
- Section 53516Termination of agreement after change in regulations
- Section 53517Reports