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Part 287
FEDERAL · 46 CFR
Part 287 — Establishment of Construction Reserve Funds
28 sections · Title 46: Shipping
§ 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.