26 U.S.C. § 1063
Cross references
For nonrecognition of gain in connection with the transfer of obsolete vessels to the Maritime Administration under chapter 573 of title 46, United States Code, see section 57307 of title 46 .
For recognition of gain or loss in connection with the construction of new vessels, see chapter 533 of title 46, United States Code.
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Nearby sections (25 sections)
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