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US Code · Through Public Law 119-103 (09/02/2026)

46 U.S.C. § 53304: Vessel ownership

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Where this section sits in the code
  1. Title 46—SHIPPING
  2. CHAPTER 533—CONSTRUCTION RESERVE FUNDS

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.

Collected 2026-09-10T06:00:50Z. Source file · JSON

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