Code of Federal Regulations Title 46: ShippingThe Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government. |
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Page 170
... basis from the date the Vessel or Ship- yard Project was delivered by the ship- builder or manufacturer to the date of such reconstruction or reconditioning , on the basis of the original useful life of the Vessel or Shipyard Project ...
... basis from the date the Vessel or Ship- yard Project was delivered by the ship- builder or manufacturer to the date of such reconstruction or reconditioning , on the basis of the original useful life of the Vessel or Shipyard Project ...
Page 414
... basis of such vessel , barge , or container shall be re- duced by an amount equal to such portion . ( 3 ) If any portion of a qualified withdrawal for a vessel , barge , or container is made out of the capital gain account , the basis ...
... basis of such vessel , barge , or container shall be re- duced by an amount equal to such portion . ( 3 ) If any portion of a qualified withdrawal for a vessel , barge , or container is made out of the capital gain account , the basis ...
Page 428
... basis . ( 1 ) If any por- tion of a qualified withdrawal for the acquisition , construction , or recon- struction of a vessel , barge , or con- tainer ( or share therein ) is made out of the ordinary income account , the basis of such ...
... basis . ( 1 ) If any por- tion of a qualified withdrawal for the acquisition , construction , or recon- struction of a vessel , barge , or con- tainer ( or share therein ) is made out of the ordinary income account , the basis of such ...
Contents
Part Page | 375 |
SUBCHAPTER KREGULATIONS UNDER PUBLIC LAW 91469 | 384 |
Federal income tax aspects of the Capital Con | 411 |
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Common terms and phrases
agency Agent agreement vessel amended amount AMVER application authorized award barges Board capital cargo cation Certificate charter citizen Citizenship Approval claims cluding construction contract contractor copy corporation crew deposit determined Director documents eligible expenses Federal Federal Acquisition Regulation filed Fishing Industry Vessel foreign fund hearing hull insurance issued June June 29 MARAD Maritime Adminis Maritime Administrator Maritime Subsidy Board means ment Merchant Marine Act ministration Mortgage MSP Operating Agreement National National Shipping Authority obligation owner paragraph party payable payment percent period person pilotage port prescribed prior purposes pursuant qualified withdrawals quired Redesignated Registered Pilot regulations repair request revenue risk Schedule Secretary Secretary of Transportation Security Ship Shipyard Project submitted Subpart subsidy surety bond taxable termination tion Title XI U.S. Coast Guard United voyage