skip navigation
§ 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
CHAPTER 535—CAPITAL CONSTRUCTION FUNDS
LII has no control over and does not endorse any external Internet site that contains links to or references LII.