| 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. | |
