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Title 46 Part 287

Title 46 → Chapter II → Subchapter C → Part 287

Electronic Code of Federal Regulations e-CFR

Title 46 Part 287

Title 46Chapter IISubchapter CPart 287


TITLE 46—Shipping

CHAPTER II—MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION

SUBCHAPTER C—REGULATIONS AFFECTING SUBSIDIZED VESSELS AND OPERATORS

PART 287—ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS

rule
§287.1
Definitions.
§287.2
Scope of section 511 of the Act and the regulations in this part.
§287.3
Requirements as to vessel operations.
§287.4
Application to establish fund.
§287.5
Tentative authorization to establish fund.
§287.6
Establishment of fund.
§287.7
Circumstances permitting reimbursement from a construction reserve fund.
§287.8
Investment of funds in securities.
§287.9
Valuation of securities in fund.
§287.10
Withdrawals from fund.
§287.11
Time deposits.
§287.12
Election as to nonrecognition of gain.
§287.13
Deposit of proceeds of sales or indemnities.
§287.14
Deposit of earnings and receipts.
§287.15
Time for making deposits.
§287.16
Tax liability as to earnings deposited.
§287.17
Basis of new vessel.
§287.18
Allocation of gain for tax purposes.
§287.19
Requirements as to new vessels.
§287.20
Obligation of deposits.
§287.21
Period for construction of certain vessels.
§287.22
Time extensions for expenditure or obligation.
§287.23
Noncompliance with requirements.
§287.24
Extent of tax liability.
§287.25
Assessment and collection of deficiencies.
§287.26
Reports by taxpayers.
§287.27
Controlled corporation.
§287.28
Administrative jurisdiction.