46 CFR Part 287
ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS
April 15, 2021
§
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
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
