yourstate.us
Home / United States / 46 U.S.C.
46 U.S.C. § 53510

Tax treatment of qualified withdrawals and basis of property

United States · Title 46 — SHIPPING · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
46 U.S.C. § 53510, Tax treatment of qualified withdrawals and basis of property, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/488275
Permanent ID
ys:prov:488275@1
SHA-256
09f9f13f2fc77a6fd1b8952860c576b075bd3a596324081ed78ed735a75f39d8

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

A qualified withdrawal from a capital construction fund shall be treated as made—

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