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.
Title 26 published on 2013-04-01
no entries appear in the Federal Register after this date.