United States Code · Chapter

Chapter 533 — Construction Reserve Funds

46 U.S.C. ch. ch533

• § 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