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