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2016 US Code
Title 46 - Shipping
Subtitle V - Merchant Marine
Part C - Financial Assistance Programs
Chapter 533 - Construction Reserve Funds
Table of Contents

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Table of Contents
Sec.
53301.Definitions.
53302.Authority for construction reserve funds.
53303.Persons eligible to establish funds.
53304.Vessel ownership.
53305.Eligible fund deposits.
53306.Recognition of gain for tax purposes.
53307.Basis for determining gain or loss and for depreciating new vessels.
53308.Order and proportions of deposits and withdrawals.
53309.Accumulation of deposits.
53310.Obligation of deposits and period for construction of certain vessels.
53311.Taxation of deposits on failure of conditions.
53312.Assessment and collection of deficiency tax.

        
Publication Title United States Code, 2012 Edition, Supplement 4, 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
- Table Of Contents
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law Yes
Disposition standard
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