§57307. Recognition of gain for tax purposes — Inbound Citations

Citations to 46 U.S.C. § 57307 as a whole

• 26 U.S.C. § 1063(1)

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  (1) For nonrecognition of gain in connection with the transfer of obsolete vessels to the Maritime Administration under chapter 573 of title 46, United States Code, see section 57307 of title 46.