Establishment of Construction Reserve Funds

  1. Law
  2. CFR 46
  3. Shipping
  4. Maritime Administration, Department of Transportation
  5. Regulations Affecting Subsidized Vessels and Operators
  6. Establishment of Construction Reserve Funds

Checkout our iOS App for a better way to browser and research.

Section
287.1

Definitions.

Section
287.2

Scope of section 511 of the Act and the regulations in this part.

Section
287.3

Requirements as to vessel operations.

Section
287.4

Application to establish fund.

Section
287.5

Tentative authorization to establish fund.

Section
287.6

Establishment of fund.

Section
287.7

Circumstances permitting reimbursement from a construction reserve fund.

Section
287.8

Investment of funds in securities.

Section
287.9

Valuation of securities in fund.

Section
287.10

Withdrawals from fund.

Section
287.11

Time deposits.

Section
287.12

Election as to nonrecognition of gain.

Section
287.13

Deposit of proceeds of sales or indemnities.

Section
287.14

Deposit of earnings and receipts.

Section
287.15

Time for making deposits.

Section
287.16

Tax liability as to earnings deposited.

Section
287.17

Basis of new vessel.

Section
287.18

Allocation of gain for tax purposes.

Section
287.19

Requirements as to new vessels.

Section
287.20

Obligation of deposits.

Section
287.21

Period for construction of certain vessels.

Section
287.22

Time extensions for expenditure or obligation.

Section
287.23

Noncompliance with requirements.

Section
287.24

Extent of tax liability.

Section
287.25

Assessment and collection of deficiencies.

Section
287.26

Reports by taxpayers.

Section
287.27

Controlled corporation.

Section
287.28

Administrative jurisdiction.