Treasury Regulations, Subchapter A, Part 2 - Index

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SUBCHAPTER A--INCOME TAX

Part 2 MARITIME CONSTRUCTION RESERVE FUND

Sec. 2.1 Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes

Sec. 2.1-1 Definitions

Sec. 2.1-2 Scope of section 511 of the Act and the regulations in this part

Sec. 2.1-3 Requirements as to vessel operations

Sec. 2.1-4 Application to establish fund

Sec. 2.1-5 Tentative authorization to establish fund

Sec. 2.1-6 Establishment of fund

Sec. 2.1-7 Circumstances permitting reimbursement from a construction reserve fund

Sec. 2.1-8 Investment of funds in securities

Sec. 2.1-9 Valuation of securities in fund

Sec. 2.1-10 Withdrawals from fund

Sec. 2.1-11 Time deposits

Sec. 2.1-12 Election as to nonrecognition of gain

Sec. 2.1-13 Deposit of proceeds of sales or indemnities

Sec. 2.1-14 Deposit of earnings and receipts

Sec. 2.1-15 Time for making deposits

Sec. 2.1-16 Tax liability as to earnings deposited

Sec. 2.1-17 Basis of new vessel

Sec. 2.1-18 Allocation of gain for tax purposes

Sec. 2.1-19 Requirements as to new vessels

Sec. 2.1-20 Obligation of deposits

Sec. 2.1-21 Period for construction of certain vessels

Sec. 2.1-22 Time extensions for expenditure or obligation

Sec. 2.1-23 Noncompliance with requirements

Sec. 2.1-24 Extent of tax liability

Sec. 2.1-25 Assessment and collection of deficiencies

Sec. 2.1-26 Reports by taxpayers

Sec. 2.1-27 Controlled corporation

Sec. 2.1-28 Administrative jurisdiction