Part 287—Establishment of Construction Reserve Funds

1. CFR
2. ›
3. Title 46
4. ›
5. Chapter II
6. ›
7. Part 287

Sections

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