Part 2—Maritime Construction Reserve Fund

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 2

Sections

• 2.1
  § 2.1 Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes.
• 2.1-1
  § 2.1-1 Definitions.
• 2.1-2
  § 2.1-2 Scope of section 511 of the Act and the regulations in this part.
• 2.1-3
  § 2.1-3 Requirements as to vessel operations.
• 2.1-4
  § 2.1-4 Application to establish fund.
• 2.1-5
  § 2.1-5 Tentative authorization to establish fund.
• 2.1-6
  § 2.1-6 Establishment of fund.
• 2.1-7
  § 2.1-7 Circumstances permitting reimbursement from a construction reserve fund.
• 2.1-8
  § 2.1-8 Investment of funds in securities.
• 2.1-9
  § 2.1-9 Valuation of securities in fund.
• 2.1-10
  § 2.1-10 Withdrawals from fund.
• 2.1-11
  § 2.1-11 Time deposits.
• 2.1-12
  § 2.1-12 Election as to nonrecognition of gain.
• 2.1-13
  § 2.1-13 Deposit of proceeds of sales or indemnities.
• 2.1-14
  § 2.1-14 Deposit of earnings and receipts.
• 2.1-15
  § 2.1-15 Time for making deposits.
• 2.1-16
  § 2.1-16 Tax liability as to earnings deposited.
• 2.1-17
  § 2.1-17 Basis of new vessel.
• 2.1-18
  § 2.1-18 Allocation of gain for tax purposes.
• 2.1-19
  § 2.1-19 Requirements as to new vessels.
• 2.1-20
  § 2.1-20 Obligation of deposits.
• 2.1-21
  § 2.1-21 Period for construction of certain vessels.
• 2.1-22
  § 2.1-22 Time extensions for expenditure or obligation.
• 2.1-23
  § 2.1-23 Noncompliance with requirements.
• 2.1-24
  § 2.1-24 Extent of tax liability.
• 2.1-25
  § 2.1-25 Assessment and collection of deficiencies.
• 2.1-26
  § 2.1-26 Reports by taxpayers.
• 2.1-27
  § 2.1-27 Controlled corporation.
• 2.1-28
  § 2.1-28 Administrative jurisdiction.