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e-CFR data is current as of August 7, 2020

Title 26Chapter ISubchapter APart 2


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 2—MARITIME CONSTRUCTION RESERVE FUND

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

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