Title 46

PART 287

Part 287 - Establishment Of Construction Reserve Funds

PART 287 - ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS Authority:Secs. 204, 511, 49 Stat. 1987, as amended, 54 Stat. 1106, as amended; 46 U.S.C. 1114, 1161. Source:General Order 38 (2d Rev.), 30 FR 7215, May 29, 1965; 30 FR 8162, June 25, 1965, unless otherwise noted. Editorial Note:The regulations contained in this part were codified by the Internal Revenue Service in Treasury Decision 6820, 30 FR 6030, Apr. 29, 1965. For text see also 26 CFR part 2.

46:8.0.1.3.15.0.3.1SECTION 287.1
   287.1 Definitions.
46:8.0.1.3.15.0.3.2SECTION 287.2
   287.2 Scope of section 511 of the Act and the regulations in this part.
46:8.0.1.3.15.0.3.3SECTION 287.3
   287.3 Requirements as to vessel operations.
46:8.0.1.3.15.0.3.4SECTION 287.4
   287.4 Application to establish fund.
46:8.0.1.3.15.0.3.5SECTION 287.5
   287.5 Tentative authorization to establish fund.
46:8.0.1.3.15.0.3.6SECTION 287.6
   287.6 Establishment of fund.
46:8.0.1.3.15.0.3.7SECTION 287.7
   287.7 Circumstances permitting reimbursement from a construction reserve fund.
46:8.0.1.3.15.0.3.8SECTION 287.8
   287.8 Investment of funds in securities.
46:8.0.1.3.15.0.3.9SECTION 287.9
   287.9 Valuation of securities in fund.
46:8.0.1.3.15.0.3.10SECTION 287.10
   287.10 Withdrawals from fund.
46:8.0.1.3.15.0.3.11SECTION 287.11
   287.11 Time deposits.
46:8.0.1.3.15.0.3.12SECTION 287.12
   287.12 Election as to nonrecognition of gain.
46:8.0.1.3.15.0.3.13SECTION 287.13
   287.13 Deposit of proceeds of sales or indemnities.
46:8.0.1.3.15.0.3.14SECTION 287.14
   287.14 Deposit of earnings and receipts.
46:8.0.1.3.15.0.3.15SECTION 287.15
   287.15 Time for making deposits.
46:8.0.1.3.15.0.3.16SECTION 287.16
   287.16 Tax liability as to earnings deposited.
46:8.0.1.3.15.0.3.17SECTION 287.17
   287.17 Basis of new vessel.
46:8.0.1.3.15.0.3.18SECTION 287.18
   287.18 Allocation of gain for tax purposes.
46:8.0.1.3.15.0.3.19SECTION 287.19
   287.19 Requirements as to new vessels.
46:8.0.1.3.15.0.3.20SECTION 287.20
   287.20 Obligation of deposits.
46:8.0.1.3.15.0.3.21SECTION 287.21
   287.21 Period for construction of certain vessels.
46:8.0.1.3.15.0.3.22SECTION 287.22
   287.22 Time extensions for expenditure or obligation.
46:8.0.1.3.15.0.3.23SECTION 287.23
   287.23 Noncompliance with requirements.
46:8.0.1.3.15.0.3.24SECTION 287.24
   287.24 Extent of tax liability.
46:8.0.1.3.15.0.3.25SECTION 287.25
   287.25 Assessment and collection of deficiencies.
46:8.0.1.3.15.0.3.26SECTION 287.26
   287.26 Reports by taxpayers.
46:8.0.1.3.15.0.3.27SECTION 287.27
   287.27 Controlled corporation.
46:8.0.1.3.15.0.3.28SECTION 287.28
   287.28 Administrative jurisdiction.