26 CFR 2 - MARITIME CONSTRUCTION RESERVE FUND
- § 2.1 — Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes.
- § 2.1-1 — Definitions.
- § 2.1-2 — Scope of section 511 of the Act and the regulations in this part.
- § 2.1-3 — Requirements as to vessel operations.
- § 2.1-4 — Application to establish fund.
- § 2.1-5 — Tentative authorization to establish fund.
- § 2.1-6 — Establishment of fund.
- § 2.1-7 — Circumstances permitting reimbursement from a construction reserve fund.
- § 2.1-8 — Investment of funds in securities.
- § 2.1-9 — Valuation of securities in fund.
- § 2.1-10 — Withdrawals from fund.
- § 2.1-11 — Time deposits.
- § 2.1-12 — Election as to nonrecognition of gain.
- § 2.1-13 — Deposit of proceeds of sales or indemnities.
- § 2.1-14 — Deposit of earnings and receipts.
- § 2.1-15 — Time for making deposits.
- § 2.1-16 — Tax liability as to earnings deposited.
- § 2.1-17 — Basis of new vessel.
- § 2.1-18 — Allocation of gain for tax purposes.
- § 2.1-19 — Requirements as to new vessels.
- § 2.1-20 — Obligation of deposits.
- § 2.1-21 — Period for construction of certain vessels.
- § 2.1-22 — Time extensions for expenditure or obligation.
- § 2.1-23 — Noncompliance with requirements.
- § 2.1-24 — Extent of tax liability.
- § 2.1-25 — Assessment and collection of deficiencies.
- § 2.1-26 — Reports by taxpayers.
- § 2.1-27 — Controlled corporation.
- § 2.1-28 — Administrative jurisdiction.
Source: T.D. 6820, 30 FR 6030, Apr. 29, 1965, unless otherwise noted.
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
