26 CFR Part 2
29 sections.
- § 2.1Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes
- § 2.1-1Definitions
- § 2.1-10Withdrawals from fund
- § 2.1-11Time deposits
- § 2.1-12Election as to nonrecognition of gain
- § 2.1-13Deposit of proceeds of sales or indemnities
- § 2.1-14Deposit of earnings and receipts
- § 2.1-15Time for making deposits
- § 2.1-16Tax liability as to earnings deposited
- § 2.1-17Basis of new vessel
- § 2.1-18Allocation of gain for tax purposes
- § 2.1-19Requirements as to new vessels
- § 2.1-2Scope of section 511 of the Act and the regulations in this part
- § 2.1-20Obligation of deposits
- § 2.1-21Period for construction of certain vessels
- § 2.1-22Time extensions for expenditure or obligation
- § 2.1-23Noncompliance with requirements
- § 2.1-24Extent of tax liability
- § 2.1-25Assessment and collection of deficiencies
- § 2.1-26Reports by taxpayers
- § 2.1-27Controlled corporation
- § 2.1-28Administrative jurisdiction
- § 2.1-3Requirements as to vessel operations
- § 2.1-4Application to establish fund
- § 2.1-5Tentative authorization to establish fund
- § 2.1-6Establishment of fund
- § 2.1-7Circumstances permitting reimbursement from a construction reserve fund
- § 2.1-8Investment of funds in securities
- § 2.1-9Valuation of securities in fund
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.