Federal (United States) · Regulations
Part 287 — ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS
28 sections
28 sections
- 46 C.F.R. § 287.1Definitions.
- 46 C.F.R. § 287.2Scope of section 511 of the Act and the regulations in this part.
- 46 C.F.R. § 287.3Requirements as to vessel operations.
- 46 C.F.R. § 287.4Application to establish fund.
- 46 C.F.R. § 287.5Tentative authorization to establish fund.
- 46 C.F.R. § 287.6Establishment of fund.
- 46 C.F.R. § 287.7Circumstances permitting reimbursement from a construction reserve fund.
- 46 C.F.R. § 287.8Investment of funds in securities.
- 46 C.F.R. § 287.9Valuation of securities in fund.
- 46 C.F.R. § 287.10Withdrawals from fund.
- 46 C.F.R. § 287.11Time deposits.
- 46 C.F.R. § 287.12Election as to nonrecognition of gain.
- 46 C.F.R. § 287.13Deposit of proceeds of sales or indemnities.
- 46 C.F.R. § 287.14Deposit of earnings and receipts.
- 46 C.F.R. § 287.15Time for making deposits.
- 46 C.F.R. § 287.16Tax liability as to earnings deposited.
- 46 C.F.R. § 287.17Basis of new vessel.
- 46 C.F.R. § 287.18Allocation of gain for tax purposes.
- 46 C.F.R. § 287.19Requirements as to new vessels.
- 46 C.F.R. § 287.20Obligation of deposits.
- 46 C.F.R. § 287.21Period for construction of certain vessels.
- 46 C.F.R. § 287.22Time extensions for expenditure or obligation.
- 46 C.F.R. § 287.23Noncompliance with requirements.
- 46 C.F.R. § 287.24Extent of tax liability.
- 46 C.F.R. § 287.25Assessment and collection of deficiencies.
- 46 C.F.R. § 287.26Reports by taxpayers.
- 46 C.F.R. § 287.27Controlled corporation.
- 46 C.F.R. § 287.28Administrative jurisdiction.