§53507. Nontaxation of deposits — Inbound Citations
46 U.S.C. § 53507
Cited by 3 provisions in release 119-102.
Citations to 46 U.S.C. § 53507 as a whole
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(3) Earnings of ship contractors deposited in special reserve funds, see section 53507 of title 46, United States Code.
Citations to §53507(a)(2)
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(2) amounts referred to in section 53505(a)(3) of this title, except that portion representing a gain not taken into account because of section 53507(a)(2) of this title;
Citations to §53507(a)(3)
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(3) the percentage applicable under section 243(a)(1) of the Internal Revenue Code of 1986 (26 U.S.C. 243(a)(1)) of any dividend received by the fund for which the person maintaining the fund would be allowed (were it not for section 53507(a)(3) of this title) a deduction under section 243 of such Code (26 U.S.C. 243); and