Public Law 119-102 (07/12/2026)
Chapter 533 Construction Reserve Funds
Browse 0 units and 12 sections in Chapter 533 Construction Reserve Funds of Title 46.
Sections in Chapter 533
§ 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