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Section 2.1
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Definitions |
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Section 2.1-1
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Scope of section 511 of the Act and the regulations in this part |
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Section 2.1-2
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Requirements as to vessel operations |
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Section 2.1-3
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Application to establish fund |
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Section 2.1-4
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Tentative authorization to establish fund |
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Section 2.1-5
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Establishment of fund |
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Section 2.1-6
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Circumstances permitting reimbursement from a construction reserve fund |
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Section 2.1-7
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Investment of funds in securities |
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Section 2.1-8
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Valuation of securities in fund |
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Section 2.1-9
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Withdrawals from fund |
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Section 2.1-10
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Time deposits |
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Section 2.1-11
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Election as to nonrecognition of gain |
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Section 2.1-12
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Deposit of proceeds of sales or indemnities |
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Section 2.1-13
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Deposit of earnings and receipts |
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Section 2.1-14
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Time for making deposits |
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Section 2.1-15
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Tax liability as to earnings deposited |
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Section 2.1-16
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Basis of new vessel |
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Section 2.1-17
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Allocation of gain for tax purposes |
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Section 2.1-18
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Requirements as to new vessels |
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Section 2.1-19
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Obligation of deposits |
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Section 2.1-20
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Period for construction of certain vessels |
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Section 2.1-21
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Time extensions for expenditure or obligation |
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Section 2.1-22
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Noncompliance with requirements |
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Section 2.1-23
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Extent of tax liability |
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Section 2.1-24
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Assessment and collection of deficiencies |
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Section 2.1-25
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Reports by taxpayers |
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Section 2.1-26
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Controlled corporation |
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Section 2.1-27
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Administrative jurisdiction |
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Section 2.1-28
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Statutory provisions; section 607, Merchant Marine Act, 1936, as amended |