{"identifier":"/us/usc/t46/s53304","title":46,"num":"\u00a7\u202f53304.","heading":"Vessel ownership","text":"\u00a7\u202f53304.\nVessel ownership\nIn 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.","url":"https://projectusc.org/usc/t46/s53304.html","content":[{"t":"sec","id":"/us/usc/t46/s53304","children":[{"t":"num","text":"\u00a7\u202f53304."},{"t":"heading","text":"Vessel ownership"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}