Treasury Regulations · 26 CFR
§ 2.1-3. Requirements as to vessel operations.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1
Cite as 26 CFR § 2.1-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6820, 30 FR 6030, Apr. 29, 1965, unless otherwise noted.
- Issued under
- 26 U.S.C. § 1
- Length
- 155 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 2
Section 511 of the Act applies with respect to vessels operated in the foreign or domestic commerce of the United States or in the fisheries of the United States and vessels acquired or being constructed for the purpose of such operation. The foreign commerce of the United States includes commerce or trade between the United States (including the District of Columbia), the territories and possessions which are embraced within the coastwise laws, and a foreign country or other territories and possessions of the United States. The domestic commerce of the United States includes commerce or trade between ports of the United States and its territories and possessions, embraced within the coastwise laws and on inland rivers. The fisheries include the fisheries of the United States and its territories and possessions. Section 511 of the Act does not apply to vessels operated in the foreign commerce or fisheries of any country other than the United States.
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 2 other regulations
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 2 Maritime construction reserve fund
Nearby sections
- § 2.1 Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes.
- § 2.1-1 Definitions.
- § 2.1-2 Scope of section 511 of the Act and the regulations in this part.
- § 2.1-3 Requirements as to vessel operations.
- § 2.1-4 Application to establish fund.
- § 2.1-5 Tentative authorization to establish fund.
- § 2.1-6 Establishment of fund.
- § 2.1-7 Circumstances permitting reimbursement from a construction reserve fund.