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U.S. Code > Title 46 Shipping > Subtitle V—Merchant Marine (§§ 50101—58109) > Part C—Financial Assistance Programs (§§ 53101—54101) > CHAPTER 533—CONSTRUCTION RESERVE FUNDS (§§ 53301—53312) > § 53304. Vessel ownership
§ 53304. Vessel ownership
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.