46 U.S.C. § 53304 — Vessel ownership

FEDERAL · 46 U.S.C. · Chapter 533

Vessel ownership

Current through Pub. L. 119-102

Title 46 — Shipping·Ch. 533 — CONSTRUCTION RESERVE FUNDS

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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History

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