26 U.S.C. § 1063
§ 1063. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
(1)
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.
(2)
For recognition of gain or loss in connection with the construction of new vessels, see chapter 533 of title 46, United States Code.