Title 46

PART 287

Part 287 - Establishment Of Construction Reserve Funds

PART 287 - ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS Authority:Secs. 204, 511, 49 Stat. 1987, as amended, 54 Stat. 1106, as amended; 46 U.S.C. 1114, 1161. Source:General Order 38 (2d Rev.), 30 FR 7215, May 29, 1965; 30 FR 8162, June 25, 1965, unless otherwise noted. Editorial Note:The regulations contained in this part were codified by the Internal Revenue Service in Treasury Decision 6820, 30 FR 6030, Apr. 29, 1965. For text see also 26 CFR part 2.

• Authority: Secs. 204, 511, 49 Stat. 1987, as amended, 54 Stat. 1106, as amended; 46 U.S.C. 1114, 1161.
• Source: General Order 38 (2d Rev.), 30 FR 7215, May 29, 1965; 30 FR 8162, June 25, 1965, unless otherwise noted.

46:8.0.1.3.15.0.3.1	SECTION 287.1	287.1 Definitions.
46:8.0.1.3.15.0.3.2	SECTION 287.2	287.2 Scope of section 511 of the Act and the regulations in this part.
46:8.0.1.3.15.0.3.3	SECTION 287.3	287.3 Requirements as to vessel operations.
46:8.0.1.3.15.0.3.4	SECTION 287.4	287.4 Application to establish fund.
46:8.0.1.3.15.0.3.5	SECTION 287.5	287.5 Tentative authorization to establish fund.
46:8.0.1.3.15.0.3.6	SECTION 287.6	287.6 Establishment of fund.
46:8.0.1.3.15.0.3.7	SECTION 287.7	287.7 Circumstances permitting reimbursement from a construction reserve fund.
46:8.0.1.3.15.0.3.8	SECTION 287.8	287.8 Investment of funds in securities.
46:8.0.1.3.15.0.3.9	SECTION 287.9	287.9 Valuation of securities in fund.
46:8.0.1.3.15.0.3.10	SECTION 287.10	287.10 Withdrawals from fund.
46:8.0.1.3.15.0.3.11	SECTION 287.11	287.11 Time deposits.
46:8.0.1.3.15.0.3.12	SECTION 287.12	287.12 Election as to nonrecognition of gain.
46:8.0.1.3.15.0.3.13	SECTION 287.13	287.13 Deposit of proceeds of sales or indemnities.
46:8.0.1.3.15.0.3.14	SECTION 287.14	287.14 Deposit of earnings and receipts.
46:8.0.1.3.15.0.3.15	SECTION 287.15	287.15 Time for making deposits.
46:8.0.1.3.15.0.3.16	SECTION 287.16	287.16 Tax liability as to earnings deposited.
46:8.0.1.3.15.0.3.17	SECTION 287.17	287.17 Basis of new vessel.
46:8.0.1.3.15.0.3.18	SECTION 287.18	287.18 Allocation of gain for tax purposes.
46:8.0.1.3.15.0.3.19	SECTION 287.19	287.19 Requirements as to new vessels.
46:8.0.1.3.15.0.3.20	SECTION 287.20	287.20 Obligation of deposits.
46:8.0.1.3.15.0.3.21	SECTION 287.21	287.21 Period for construction of certain vessels.
46:8.0.1.3.15.0.3.22	SECTION 287.22	287.22 Time extensions for expenditure or obligation.
46:8.0.1.3.15.0.3.23	SECTION 287.23	287.23 Noncompliance with requirements.
46:8.0.1.3.15.0.3.24	SECTION 287.24	287.24 Extent of tax liability.
46:8.0.1.3.15.0.3.25	SECTION 287.25	287.25 Assessment and collection of deficiencies.
46:8.0.1.3.15.0.3.26	SECTION 287.26	287.26 Reports by taxpayers.
46:8.0.1.3.15.0.3.27	SECTION 287.27	287.27 Controlled corporation.
46:8.0.1.3.15.0.3.28	SECTION 287.28	287.28 Administrative jurisdiction.

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