Chapter 533. Construction Reserve Funds
Index
- 46 U.S.C. § 53301 Definitions
- 46 U.S.C. § 53302 Authority For Construction Reserve Funds
- 46 U.S.C. § 53303 Persons Eligible to Establish Funds
- 46 U.S.C. § 53304 Vessel Ownership
- 46 U.S.C. § 53305 Eligible Fund Deposits
- 46 U.S.C. § 53306 Recognition of Gain For Tax Purposes
- 46 U.S.C. § 53307 Basis For Determining Gain Or Loss and For Depreciating New Vessels
- 46 U.S.C. § 53308 Order and Proportions of Deposits and Withdrawals
- 46 U.S.C. § 53309 Accumulation of Deposits
- 46 U.S.C. § 53310 Obligation of Deposits and Period For Construction of Certain Vessels
- 46 U.S.C. § 53311 Taxation of Deposits On Failure of Conditions
- 46 U.S.C. § 53312 Assessment and Collection of Deficiency Tax