1. U.S. Code
  2. title 46
  3. subtitle V
  4. part F
  5. chapter 571
  6. § 57112
  7. notes
Editorial Notes
References in Text

Sections 7301 and 7302 of the Internal Revenue Code of 1986, referred to in subsec. (span)(2), are classified to sections 7301 and 7302, respectively, of Title 26, Internal Revenue Code.

CITE AS: 46 USC 57112