Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code
/
TITLE 46 - SHIPPING
/
Subtitle V—Merchant Marine ...
/
Part C—Financial Assistance...
/
CHAPTER 533—CONSTRUCTION RESERVE FUNDS (§§ 5330...
CHAPTER 533—CONSTRUCTION RESERVE FUNDS (§§ 53301 – 53312)
§ 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