CONSTRUCTION RESERVE FUNDS
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united states code
TITLE 46 - US CODE - CHAPTER 533 - CONSTRUCTION RESERVE FUNDS
46 USC 53301 - Definitions
46 USC 53302 - Authority for construction reserve funds
46 USC 53303 - Persons eligible to establish funds
46 USC 53304 - Vessel ownership
46 USC 53305 - Eligible fund deposits
46 USC 53306 - Recognition of gain for tax purposes
46 USC 53307 - Basis for determining gain or loss and for depreciating new vessels
46 USC 53308 - Order and proportions of deposits and withdrawals
46 USC 53309 - Accumulation of deposits
46 USC 53310 - Obligation of deposits and period for construction of certain vessels
46 USC 53311 - Taxation of deposits on failure of conditions
46 USC 53312 - Assessment and collection of deficiency tax
‹ 46 USC 53111 - Authorization of appropriations
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46 USC 53301 - Definitions ›
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