CHAPTER 535—CAPITAL CONSTRUCTION FUNDS (§§ 53501—53517)
- § 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