§ 53301. Definitions

§ 53302. Authority for construction reserve funds

§ 53303. Persons eligible to establish funds

§ 53304. Vessel ownership

§ 53305. Eligible fund deposits

§ 53306. Recognition of gain for tax purposes

§ 53307. Basis for determining gain or loss and for depreciating new vessels

§ 53308. Order and proportions of deposits and withdrawals

§ 53309. Accumulation of deposits

§ 53310. Obligation of deposits and period for construction of certain vessels

§ 53311. Taxation of deposits on failure of conditions

§ 53312. Assessment and collection of deficiency tax