2003 CFR Title 46, Volume 8

Title 46--Shipping CHAPTER II--MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION 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.