• § 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