Federal (United States) · Regulations
Part 2 — MARITIME CONSTRUCTION RESERVE FUND
29 sections
29 sections
- 26 C.F.R. § 2.1Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes.
- 26 C.F.R. § 2.1-1Definitions.
- 26 C.F.R. § 2.1-2Scope of section 511 of the Act and the regulations in this part.
- 26 C.F.R. § 2.1-3Requirements as to vessel operations.
- 26 C.F.R. § 2.1-4Application to establish fund.
- 26 C.F.R. § 2.1-5Tentative authorization to establish fund.
- 26 C.F.R. § 2.1-6Establishment of fund.
- 26 C.F.R. § 2.1-7Circumstances permitting reimbursement from a construction reserve fund.
- 26 C.F.R. § 2.1-8Investment of funds in securities.
- 26 C.F.R. § 2.1-9Valuation of securities in fund.
- 26 C.F.R. § 2.1-10Withdrawals from fund.
- 26 C.F.R. § 2.1-11Time deposits.
- 26 C.F.R. § 2.1-12Election as to nonrecognition of gain.
- 26 C.F.R. § 2.1-13Deposit of proceeds of sales or indemnities.
- 26 C.F.R. § 2.1-14Deposit of earnings and receipts.
- 26 C.F.R. § 2.1-15Time for making deposits.
- 26 C.F.R. § 2.1-16Tax liability as to earnings deposited.
- 26 C.F.R. § 2.1-17Basis of new vessel.
- 26 C.F.R. § 2.1-18Allocation of gain for tax purposes.
- 26 C.F.R. § 2.1-19Requirements as to new vessels.
- 26 C.F.R. § 2.1-20Obligation of deposits.
- 26 C.F.R. § 2.1-21Period for construction of certain vessels.
- 26 C.F.R. § 2.1-22Time extensions for expenditure or obligation.
- 26 C.F.R. § 2.1-23Noncompliance with requirements.
- 26 C.F.R. § 2.1-24Extent of tax liability.
- 26 C.F.R. § 2.1-25Assessment and collection of deficiencies.
- 26 C.F.R. § 2.1-26Reports by taxpayers.
- 26 C.F.R. § 2.1-27Controlled corporation.
- 26 C.F.R. § 2.1-28Administrative jurisdiction.