46 U.S. Code Chapter 533 - CONSTRUCTION RESERVE FUNDS

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.

 

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