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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 19, 2009
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 2--MARITIME CONSTRUCTION RESERVE FUND
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| Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes. |
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| Scope of section 511 of the Act and the regulations in this part. |
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| Requirements as to vessel operations. |
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| Application to establish fund. |
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| Tentative authorization to establish fund. |
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| Circumstances permitting reimbursement from a construction reserve fund. |
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| Investment of funds in securities. |
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| Valuation of securities in fund. |
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| Election as to nonrecognition of gain. |
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| Deposit of proceeds of sales or indemnities. |
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| Deposit of earnings and receipts. |
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| Time for making deposits. |
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| Tax liability as to earnings deposited. |
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| Allocation of gain for tax purposes. |
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| Requirements as to new vessels. |
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| Period for construction of certain vessels. |
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| Time extensions for expenditure or obligation. |
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| Noncompliance with requirements. |
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| Assessment and collection of deficiencies. |
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| Administrative jurisdiction. |
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