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.