Code of Federal Regulations (Last Updated: October 10, 2024) |
Title 46 - Shipping |
Chapter II - Maritime Administration, Department of Transportation |
SubChapter C - Regulations Affecting Subsidized Vessels and Operators |
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. |