US Code Title 46 Chapter 533 Construction Reserve Funds

§ 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

Last modified: October 26, 2015