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.