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