Code of Federal Regulations · Part
Part 2 — Maritime Construction Reserve Fund
26 C.F.R. pt. 2
- § 2.1 Statutory Provisions; Sections 511 And 905, Merchant Marine Act, 1936, And Related Statutes
- § 2.1-1 -1 Definitions
- § 2.1-10 -10 Withdrawals From Fund
- § 2.1-11 -11 Time Deposits
- § 2.1-12 -12 Election As To Nonrecognition Of Gain
- § 2.1-13 -13 Deposit Of Proceeds Of Sales Or Indemnities
- § 2.1-14 -14 Deposit Of Earnings And Receipts
- § 2.1-15 -15 Time For Making Deposits
- § 2.1-16 -16 Tax Liability As To Earnings Deposited
- § 2.1-17 -17 Basis Of New Vessel
- § 2.1-18 -18 Allocation Of Gain For Tax Purposes
- § 2.1-19 -19 Requirements As To New Vessels
- § 2.1-2 -2 Scope Of Section 511 Of The Act And The Regulations In This Part
- § 2.1-20 -20 Obligation Of Deposits
- § 2.1-21 -21 Period For Construction Of Certain Vessels
- § 2.1-22 -22 Time Extensions For Expenditure Or Obligation
- § 2.1-23 -23 Noncompliance With Requirements
- § 2.1-24 -24 Extent Of Tax Liability
- § 2.1-25 -25 Assessment And Collection Of Deficiencies
- § 2.1-26 -26 Reports By Taxpayers
- § 2.1-27 -27 Controlled Corporation
- § 2.1-28 -28 Administrative Jurisdiction
- § 2.1-3 -3 Requirements As To Vessel Operations
- § 2.1-4 -4 Application To Establish Fund
- § 2.1-5 -5 Tentative Authorization To Establish Fund
- § 2.1-6 -6 Establishment Of Fund
- § 2.1-7 -7 Circumstances Permitting Reimbursement From A Construction Reserve Fund
- § 2.1-8 -8 Investment Of Funds In Securities
- § 2.1-9 -9 Valuation Of Securities In Fund