26 CFR Part 2
MARITIME CONSTRUCTION RESERVE FUND
June 25, 2020
§
2.1-5
Tentative authorization to establish 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
§
2.1-6
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
§
2.1-19
Requirements as to new vessels
§
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
§
2.1-20
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
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