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46 U.S.C. § 53304

Title 46Chapter 533Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
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§ 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.

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