26 C.F.R. PART 2--MARITIME CONSTRUCTION RESERVE FUND
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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