46 USC Chapter 533
CONSTRUCTION RESERVE FUNDS
through Pub. L. 116-344, except Pub. Ls. 116-260 and 116-283
§
53301
Definitions
§
53302
Authority for construction reserve funds
§
53303
Persons eligible to establish funds
§
53304
Vessel ownership
§
53305
Eligible fund deposits
§
53306
Recognition of gain for tax purposes
§
53307
Basis for determining gain or loss and for depreciating new vessels
§
53308
Order and proportions of deposits and withdrawals
§
53309
Accumulation of deposits
§
53310
Obligation of deposits and period for construction of certain vessels
§
53311
Taxation of deposits on failure of conditions
§
53312
Assessment and collection of deficiency tax
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