Part 2—MARITIME CONSTRUCTION RESERVE FUND
Section 2.1 - § 2.1 Statutory Provisions; Sections 511 and 905, Merchant Marine Act, 1936, and Related Statutes.Section 2.1-1 - § 2.1-1 Definitions.Section 2.1-2 - § 2.1-2 Scope of Section 511 of the Act and the Regulations in This Part.Section 2.1-3 - § 2.1-3 Requirements as to Vessel Operations.Section 2.1-4 - § 2.1-4 Application to Establish Fund.Section 2.1-5 - § 2.1-5 Tentative Authorization to Establish Fund.Section 2.1-6 - § 2.1-6 Establishment of Fund.Section 2.1-7 - § 2.1-7 Circumstances Permitting Reimbursement From a Construction Reserve Fund.Section 2.1-8 - § 2.1-8 Investment of Funds in Securities.Section 2.1-9 - § 2.1-9 Valuation of Securities in Fund.Section 2.1-10 - § 2.1-10 Withdrawals From Fund.Section 2.1-11 - § 2.1-11 Time Deposits.Section 2.1-12 - § 2.1-12 Election as to Nonrecognition of Gain.Section 2.1-13 - § 2.1-13 Deposit of Proceeds of Sales or Indemnities.Section 2.1-14 - § 2.1-14 Deposit of Earnings and Receipts.Section 2.1-15 - § 2.1-15 Time for Making Deposits.Section 2.1-16 - § 2.1-16 Tax Liability as to Earnings Deposited.Section 2.1-17 - § 2.1-17 Basis of New Vessel.Section 2.1-18 - § 2.1-18 Allocation of Gain for Tax Purposes.Section 2.1-19 - § 2.1-19 Requirements as to New Vessels.Section 2.1-20 - § 2.1-20 Obligation of Deposits.Section 2.1-21 - § 2.1-21 Period for Construction of Certain Vessels.Section 2.1-22 - § 2.1-22 Time Extensions for Expenditure or Obligation.Section 2.1-23 - § 2.1-23 Noncompliance With Requirements.Section 2.1-24 - § 2.1-24 Extent of Tax Liability.Section 2.1-25 - § 2.1-25 Assessment and Collection of Deficiencies.Section 2.1-26 - § 2.1-26 Reports by Taxpayers.Section 2.1-27 - § 2.1-27 Controlled Corporation.Section 2.1-28 - § 2.1-28 Administrative Jurisdiction.