26 CFR Part 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.
Authority:
Sec. 511(b), 49 Stat. 1985, as amended, sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, 46 U.S.C. 1161(b).
Source:
T.D. 6820, 30 FR 6030, Apr. 29, 1965, unless otherwise noted.
Editorial Note:
The regulations contained in this part have been recodified in 46 CFR part 287.