(1) establishing a capital construction fund during the calendar year;
(2) maintaining a capital construction fund on the last day of the calendar year;
(3) terminating a capital construction fund during the calendar year;
(4) making a deposit to or withdrawal from a capital construction fund during the calendar year, and the amount of the deposit or withdrawal; or
(5) having been determined during the calendar year to have failed to fulfill a substantial obligation under a capital construction fund agreement to which the person is a party.
|Source (U.S. Code)||Source (Statutes at Large)|
|53517||46 App.:1177(m).||June 29, 1936, ch. 858, title VI, §607(m), as added Pub. L. 99–514, §261(d), Oct. 22, 1986, 100 Stat. 2214.|
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