48 U.S.C. § 1238A
Section 1238a · 1238a, 1239. Omitted
Applied in 4 court decisions — leading case Hooven & Allison Co. v. Evatt (1945)
Most recently applied in M/v Nonsuco, Inc. v. Commissioner of Internal Revenue, S/s San Vincente, Inc. v. Commissioner of Internal Revenue (June 1956)