Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
40 lines
1.4 KiB
Markdown
40 lines
1.4 KiB
Markdown
---
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type: "LegalText"
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title: "46 U.S.C. § 53304"
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description: "Vessel ownership"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 46
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title_name: "SHIPPING"
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chapter_number: "533"
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chapter_name: "CONSTRUCTION RESERVE FUNDS"
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section: "53304"
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citation: "46 U.S.C. § 53304"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc46@119-100.zip"
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source_identifier: "/us/usc/t46/s53304"
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source_file: "data/legal/raw/us/code/title-46/usc46.xml"
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source_hash: "ca4119197c74c0b7f32fa0db8bd605ec3e69aab63b7611b73ffb59acc780496e"
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raw_snapshot_hash: "eb1331aa3c08ed87231a3606d86b30d1b5942cdf8542f6a3df8ac1d66e86057f"
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text_hash: "3d4a0f791f2b3d7359cd0e6b157d7a67439379f74d47bb28de22ceba9ef10b59"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 46 U.S.C. § 53304 - Vessel ownership
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## Text
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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.
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(Pub. L. 109–304, § 8(c), Oct. 6, 2006, 120 Stat. 1588.)
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## Notes
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Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 5330446 App.:1161(l).June 29, 1936, ch. 858, title V, § 511(l), as added Oct. 10, 1940, ch. 849, 54 Stat. 1108.
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