Authority for construction reserve funds.
Persons eligible to establish funds.
Eligible fund deposits.
Recognition of gain for tax purposes.
Basis for determining gain or loss and for depreciating new vessels.
Order and proportions of deposits and withdrawals.
Accumulation of deposits.
Obligation of deposits and period for construction of certain vessels.
Taxation of deposits on failure of conditions.
Assessment and collection of deficiency tax.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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