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U.S Code last checked for updates: May 24, 2025
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Title 46
Subtitle V
Part C
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
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