---
kind: "unit"
title: "46"
title_heading: "Shipping"
key: "stV/ptC/ch533"
level: "chapter"
label: "Chapter 533"
heading: "Construction Reserve Funds"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/46/stV-ptC-ch533"
sections_count: 12
---

# Chapter 533 — Construction Reserve Funds

Title 46 — Shipping › Subtitle V — Merchant Marine › Part C — Financial Assistance Programs

## Sections

- [§53301. Definitions](/usc/46/53301.md)
- [§53302. Authority for construction reserve funds](/usc/46/53302.md)
- [§53303. Persons eligible to establish funds](/usc/46/53303.md)
- [§53304. Vessel ownership](/usc/46/53304.md)
- [§53305. Eligible fund deposits](/usc/46/53305.md)
- [§53306. Recognition of gain for tax purposes](/usc/46/53306.md)
- [§53307. Basis for determining gain or loss and for depreciating new vessels](/usc/46/53307.md)
- [§53308. Order and proportions of deposits and withdrawals](/usc/46/53308.md)
- [§53309. Accumulation of deposits](/usc/46/53309.md)
- [§53310. Obligation of deposits and period for construction of certain vessels](/usc/46/53310.md)
- [§53311. Taxation of deposits on failure of conditions](/usc/46/53311.md)
- [§53312. Assessment and collection of deficiency tax](/usc/46/53312.md)