There is a newer version of the US Code
2015 US Code
Title 46 - Shipping (Sections 101 - 80509)
Subtitle V - Merchant Marine (Sections 50101 - 58109)
Part C - Financial Assistance Programs (Sections 53101 - 54101)
Chapter 533 - Construction Reserve Funds (Sections 53301 - 53312)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 46 - SHIPPING |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 46 - SHIPPING Subtitle V - Merchant Marine Part C - Financial Assistance Programs CHAPTER 533 - CONSTRUCTION RESERVE FUNDS |
Contains | sections 53301 to 53312 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | Yes |
Disposition | standard |
- Table of Contents
- Sec. 53301 - Definitions
- Sec. 53302 - Authority for construction reserve funds
- Sec. 53303 - Persons eligible to establish funds
- Sec. 53304 - Vessel ownership
- Sec. 53305 - Eligible fund deposits
- Sec. 53306 - Recognition of gain for tax purposes
- Sec. 53307 - Basis for determining gain or loss and for depreciating new vessels
- Sec. 53308 - Order and proportions of deposits and withdrawals
- Sec. 53309 - Accumulation of deposits
- Sec. 53310 - Obligation of deposits and period for construction of certain vessels
- Sec. 53311 - Taxation of deposits on failure of conditions
- Sec. 53312 - Assessment and collection of deficiency tax
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