§ 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.