46 U.S.C. § 53304

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

Sections in this chapter

§ 53301
§ 53302
§ 53303
§ 53304
§ 53305
§ 53306
§ 53307
§ 53308
§ 53309
§ 53310
§ 53311
§ 53312

§ 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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