Chapter 533 — Construction Reserve Funds
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- §53301 Definitions
- §53302 Authority for construction reserve funds
- §53303 Persons eligible to establish funds
- §53304 Vessel ownership
- §53305 Eligible fund deposits
- §53306 Recognition of gain for tax purposes
- §53307 Basis for determining gain or loss and for depreciating new vessels
- §53308 Order and proportions of deposits and withdrawals
- §53309 Accumulation of deposits
- §53310 Obligation of deposits and period for construction of certain vessels
- §53311 Taxation of deposits on failure of conditions
- §53312 Assessment and collection of deficiency tax