46 CFR Part 287
PART 287—ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS
- PART 287—ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS
- Chapter II—Maritime Administration, Department of Transportation › Subchapter C—Regulations Affecting Subsidized Vessels and Operators
- § 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.
Feedback