Code of Federal Regulations · Part
Part 287 — Establishment Of Construction Reserve Funds
46 C.F.R. pt. 287
- § 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