Statutory Text

46 U.S.C. § 53304 — Vessel ownership

U.S.C. Title 46 - SHIPPING 46 U.S.C. United States Code, 2023 Edition Title 46 - SHIPPING Subtitle V - Merchant Marine Part C - Financial Assistance Programs CHAPTER 533 - CONSTRUCTION RESERVE FUNDS Sec. 53304 - Vessel ownership From the U.S. Government Publishing Office, www.gpo.gov

§53304. Vessel ownership

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.)

Historical and Revision Notes Revised SectionSource (U.S. Code)Source (Statutes at Large)

53304 46 App.:1161(l). June 29, 1936, ch. 858, title V, §511(l), as added Oct. 10, 1940, ch. 849, 54 Stat. 1108.

Source: uscode.house.gov — public domain Official Source ↗

Root-LD Entity Data

◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org

Federation ID

BS-USC46-SEC-C65D3A

Entity Class

STATUTE / FEDERAL-CODE-SECTION

Domain Signature

boisestandard.org

Citation

46 U.S.C. § 53304

Jurisdiction

Federal — United States

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

e775f38f7e81cee2...

Semantic Edges

Pending — corpus passes queued

The statutory text of 46 U.S.C. § 53304 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).

Navigate Corpus — Title 46

← 46 U.S.C. § 53303 46 U.S.C. § 53305 →

Ch. 533 — CONSTRUCTION RESERVE FUNDS

46 U.S.C. § 53301 46 U.S.C. § 53302 46 U.S.C. § 53303 46 U.S.C. § 53304 46 U.S.C. § 53305 46 U.S.C. § 53306 46 U.S.C. § 53307 46 U.S.C. § 53308 46 U.S.C. § 53309 46 U.S.C. § 53310 46 U.S.C. § 53311 46 U.S.C. § 53312

46 U.S.C. — public domain ← All Legislation