Part 287. 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.