Code · U.S. Code · Title 46 - SHIPPING · CHAPTER 533— CONSTRUCTION RESERVE FUNDS · § 53304

§ 53304. Vessel ownership

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In this chapter, a vessel is deemed to be constructed or acquired by a taxpayer if constructed or acquired by a corporation when the taxpayer owns at least 95 percent of each class of stock of the corporation.

(Pub. L. 109–304, § 8(c), Oct. 6, 2006, 120 Stat. 1588.)

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Pub. L. 109–304, § 8(c)
120 Stat. 1588

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§ 53304

Vessel ownership

Pub. L.Pub. L. 109–304, § 8(c)

Stat.120 Stat. 1588

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