• § 2.1 - Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes.

• § 2.1-1 - Definitions.

• § 2.1-2 - Scope of section 511 of the Act and the regulations in this part.

• § 2.1-3 - Requirements as to vessel operations.

• § 2.1-4 - Application to establish fund.

• § 2.1-5 - Tentative authorization to establish fund.

• § 2.1-6 - Establishment of fund.

• § 2.1-7 - Circumstances permitting reimbursement from a construction reserve fund.

• § 2.1-8 - Investment of funds in securities.

• § 2.1-9 - Valuation of securities in fund.

• § 2.1-10 - Withdrawals from fund.

• § 2.1-11 - Time deposits.

• § 2.1-12 - Election as to nonrecognition of gain.

• § 2.1-13 - Deposit of proceeds of sales or indemnities.

• § 2.1-14 - Deposit of earnings and receipts.

• § 2.1-15 - Time for making deposits.

• § 2.1-16 - Tax liability as to earnings deposited.

• § 2.1-17 - Basis of new vessel.

• § 2.1-18 - Allocation of gain for tax purposes.

• § 2.1-19 - Requirements as to new vessels.

• § 2.1-20 - Obligation of deposits.

• § 2.1-21 - Period for construction of certain vessels.

• § 2.1-22 - Time extensions for expenditure or obligation.

• § 2.1-23 - Noncompliance with requirements.

• § 2.1-24 - Extent of tax liability.

• § 2.1-25 - Assessment and collection of deficiencies.

• § 2.1-26 - Reports by taxpayers.

• § 2.1-27 - Controlled corporation.

• § 2.1-28 - Administrative jurisdiction.