CONSTRUCTION RESERVE FUNDS

  1. Law
  2. USC 46
  3. Shipping
  4. Merchant Marine
  5. Financial Assistance Programs
  6. CONSTRUCTION RESERVE FUNDS

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Section
53301

Definitions

Section
53302

Authority for construction reserve funds

Section
53303

Persons eligible to establish funds

Section
53304

Vessel ownership

Section
53305

Eligible fund deposits

Section
53306

Recognition of gain for tax purposes

Section
53307

Basis for determining gain or loss and for depreciating new vessels

Section
53308

Order and proportions of deposits and withdrawals

Section
53309

Accumulation of deposits

Section
53310

Obligation of deposits and period for construction of certain vessels

Section
53311

Taxation of deposits on failure of conditions

Section
53312

Assessment and collection of deficiency tax