![]() |
Code of Federal Regulations (Last Updated: July 5, 2024) |
![]() |
Title 26 - Internal Revenue |
![]() |
Chapter I - Internal Revenue Service, Department of the Treasury |
![]() |
SubChapter A - Income Tax |
![]() |
Part 2 - Maritime Construction Reserve Fund |
§ 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. |