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2018 US Code
Title 46 - Shipping
Subtitle V - Merchant Marine
Part C - Financial Assistance Programs
Chapter 533 - Construction Reserve Funds
Sec. 53304 - Vessel ownership
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| 46 U.S.C. § 53304 (2018) | ||||||
| §53304. Vessel ownership | ||||||
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In this chapter, a vessel is deemed to be constructed or acquired by a taxpayer if constructed or acquired by a corporation when the taxpayer owns at least 95 percent of each class of stock of the corporation. |
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(Pub. L. 109–304, §8(c), Oct. 6, 2006, 120 Stat. 1588.) |
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| United States Code, 2018 Edition, Title 46 - SHIPPING | ||||||
| Bills and Statutes | ||||||
| United States Code | ||||||
| Y 1.2/5: | ||||||
| Title 46 - SHIPPING Subtitle V - Merchant Marine Part C - Financial Assistance Programs CHAPTER 533 - CONSTRUCTION RESERVE FUNDS Sec. 53304 - Vessel ownership |
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| section 53304 | ||||||
| 2018 | ||||||
| January 14, 2019 | ||||||
| Yes | ||||||
| standard | ||||||
| 54 Stat. 1108 120 Stat. 1588 |
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| Public Law 109-304 |
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