46 U.S.C. § 53304 — Vessel ownership

FEDERAL · 46 U.S.C. · Chapter 533

Vessel ownership

46 U.S.C. § 53304

Chapter533 — CONSTRUCTION RESERVE FUNDS

This text of 46 U.S.C. § 53304 (Vessel ownership) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

46 U.S.C. § 53304.

Text

In this chapter, a vessel is deemed to be constructed or acquired by a taxpayer if constructed or acquired by a corporation when the taxpayer owns at least 95 percent of each class of stock of the corporation.

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Source Credit

History

(Pub. L. 109–304, §8(c), Oct. 6, 2006, 120 Stat. 1588.)

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Bluebook (online)

46 U.S.C. § 53304, Counsel Stack Legal Research, https://law.counselstack.com/usc/46/53304.