Title 26

PART 2

Part 2 - Maritime Construction Reserve Fund

PART 2 - MARITIME CONSTRUCTION RESERVE FUND Authority:Sec. 511(b), 49 Stat. 1985, as amended, sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, 46 U.S.C. 1161(b). Source:T.D. 6820, 30 FR 6030, Apr. 29, 1965, unless otherwise noted. Editorial Note:The regulations contained in this part have been recodified in 46 CFR part 287.

26:16.0.1.1.1.0.1.1SECTION 2.1
   2.1 Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes.
26:16.0.1.1.1.0.1.2SECTION 2.1-1
   2.1-1 Definitions.
26:16.0.1.1.1.0.1.3SECTION 2.1-2
   2.1-2 Scope of section 511 of the Act and the regulations in this part.
26:16.0.1.1.1.0.1.4SECTION 2.1-3
   2.1-3 Requirements as to vessel operations.
26:16.0.1.1.1.0.1.5SECTION 2.1-4
   2.1-4 Application to establish fund.
26:16.0.1.1.1.0.1.6SECTION 2.1-5
   2.1-5 Tentative authorization to establish fund.
26:16.0.1.1.1.0.1.7SECTION 2.1-6
   2.1-6 Establishment of fund.
26:16.0.1.1.1.0.1.8SECTION 2.1-7
   2.1-7 Circumstances permitting reimbursement from a construction reserve fund.
26:16.0.1.1.1.0.1.9SECTION 2.1-8
   2.1-8 Investment of funds in securities.
26:16.0.1.1.1.0.1.10SECTION 2.1-9
   2.1-9 Valuation of securities in fund.
26:16.0.1.1.1.0.1.11SECTION 2.1-10
   2.1-10 Withdrawals from fund.
26:16.0.1.1.1.0.1.12SECTION 2.1-11
   2.1-11 Time deposits.
26:16.0.1.1.1.0.1.13SECTION 2.1-12
   2.1-12 Election as to nonrecognition of gain.
26:16.0.1.1.1.0.1.14SECTION 2.1-13
   2.1-13 Deposit of proceeds of sales or indemnities.
26:16.0.1.1.1.0.1.15SECTION 2.1-14
   2.1-14 Deposit of earnings and receipts.
26:16.0.1.1.1.0.1.16SECTION 2.1-15
   2.1-15 Time for making deposits.
26:16.0.1.1.1.0.1.17SECTION 2.1-16
   2.1-16 Tax liability as to earnings deposited.
26:16.0.1.1.1.0.1.18SECTION 2.1-17
   2.1-17 Basis of new vessel.
26:16.0.1.1.1.0.1.19SECTION 2.1-18
   2.1-18 Allocation of gain for tax purposes.
26:16.0.1.1.1.0.1.20SECTION 2.1-19
   2.1-19 Requirements as to new vessels.
26:16.0.1.1.1.0.1.21SECTION 2.1-20
   2.1-20 Obligation of deposits.
26:16.0.1.1.1.0.1.22SECTION 2.1-21
   2.1-21 Period for construction of certain vessels.
26:16.0.1.1.1.0.1.23SECTION 2.1-22
   2.1-22 Time extensions for expenditure or obligation.
26:16.0.1.1.1.0.1.24SECTION 2.1-23
   2.1-23 Noncompliance with requirements.
26:16.0.1.1.1.0.1.25SECTION 2.1-24
   2.1-24 Extent of tax liability.
26:16.0.1.1.1.0.1.26SECTION 2.1-25
   2.1-25 Assessment and collection of deficiencies.
26:16.0.1.1.1.0.1.27SECTION 2.1-26
   2.1-26 Reports by taxpayers.
26:16.0.1.1.1.0.1.28SECTION 2.1-27
   2.1-27 Controlled corporation.
26:16.0.1.1.1.0.1.29SECTION 2.1-28
   2.1-28 Administrative jurisdiction.