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United States Code
Title 46
V
Part C
Chapter 533
Construction Reserve Funds
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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