Establishing a capital construction fund.
Deposits and withdrawals.
Ceiling on deposits.
Investment and fiduciary requirements.
Nontaxation of deposits.
Separate accounts within a fund.
Tax treatment of qualified withdrawals and basis of property.
Tax treatment of nonqualified withdrawals.
FIFO and LIFO withdrawals.
Corporate reorganizations and partnership changes.
Relationship of old fund to new fund.
Records and reports.
Termination of agreement after change in regulations.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Wednesday, February 6, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.