| 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. | |
