46 U.S.C. Chapter 533 — CONSTRUCTION RESERVE FUNDS

• § 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