PART 2 - MARITIME CONSTRUCTION RESERVE FUND
- § 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