46 U.S.C. § 53304
Current through P.L. 118-78 (published on www.congress.gov on 07/30/2024)
In this chapter, a vessel is deemed to be constructed or acquired by a taxpayer if constructed or acquired by a corporation when the taxpayer owns at least 95 percent of each class of stock of the corporation.
46 U.S.C. § 53304
| HISTORICAL AND REVISION NOTES | ||
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
| 53304 | 46 App.:1161(l). | June 29, 1936, ch. 858, title V, §511(l), as added Oct. 10, 1940, ch. 849, 54 Stat. 1108. |