46 CFR Part 287 — Establishment of Construction Reserve Funds
- § 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.