46-U.S.C.-53304
§53304 – Vessel Ownership
Pathway
Title 46 > Subtitle V > Part C > Chapter 533 > Section 53304
Details
- Reference: Section 53304
- Legend: §53304 – Vessel Ownership
- USCode Year: 2013
Provision Content
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.)
Revised Section |
Source (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. |
U.S. Encyclopedia of Law Coverage
Chapter 531 – Maritime Security Fleet in the Legal Encyclopedia: Shipping
In this entry about Chapter 531 – Maritime Security Fleet, find legal reference material, bibliographies and premiere content related to shipping in the American Encyclopedia of Law, presenting a comprehensive view of the United States shipping-specific issues, written by authorities in the field.
Part C – Financial Assistance Programs in the Legal Encyclopedia: Programs
In this entry about Part C – Financial Assistance Programs, find legal reference material, bibliographies and premiere content related to programs in the American Encyclopedia of Law, presenting a comprehensive view of the United States programs-specific issues, written by authorities in the field.
46-U.S.C.-53108 in the Legal Encyclopedia: Merchant Marine
In this entry about 46-U.S.C.-53108, find legal reference material, bibliographies and premiere content related to merchant marine in the American Encyclopedia of Law, presenting a comprehensive view of the United States merchant marine-specific issues, written by authorities in the field.
Title 46 – Shipping in the Legal Encyclopedia: Financial Assistance
In this entry about Title 46 – Shipping, find legal reference material, bibliographies and premiere content related to financial assistance in the American Encyclopedia of Law, presenting a comprehensive view of the United States financial assistance-specific issues, written by authorities in the field.
Leave a Reply