Counsel Stack
|
Law
Browse
Pricing
Counsel Stack
API Docs
Home
/
CFR
/
Title 26
/
Part 2
FEDERAL · 26 CFR
Part 2 — Maritime Construction Reserve Fund
29 sections · Title 26: Internal Revenue
§ 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.