{"data":{"id":"us/46-u.s.c.-53304","jurisdiction":"us","citation":"46 U.S.C. § 53304","heading":"Vessel ownership","body":"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.","path":["Title 46—SHIPPING","CHAPTER 533—CONSTRUCTION RESERVE FUNDS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc46@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T06:00:50Z","sha256":"1a86d8594f25e03881a03b0d28ab0b0532b31a06e6858dfb37b4a22ab84fbd3d","source_id":"us","stale":false,"prev":"us/46-u.s.c.-53303","next":"us/46-u.s.c.-53305"},"notice":"GroundRules: Original legal text. Not legal advice."}