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

46 U.S.C. § 53502: Regulations

Where this section sits in the code

Title 46—SHIPPING
CHAPTER 535—CAPITAL CONSTRUCTION FUNDS

(a) In General.—Except as provided in subsection (b), the Secretary shall prescribe regulations to carry out this chapter. (b) Tax Liability.—The Secretary and the Secretary of the Treasury shall prescribe joint regulations for the determination of tax liability under this chapter.

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

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