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TITLE 46 > Subtitle V > Part C > CHAPTER 533

CHAPTER 533—CONSTRUCTION RESERVE FUNDS

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  • § 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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