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46 U.S.C. § 53304

Vessel ownership

United States · Title 46 — SHIPPING · Status: effective

Transportation & Motor Vehicles
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46 U.S.C. § 53304, Vessel ownership, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/488243
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Full text

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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 109-304(H.R. 1442)2006-10-06
    To complete the codification of title 46, United States Code, "Shipping", as positive law.
    House: no recorded tallySenate: no recorded tally