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The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government produced by the Office of the Federal Register (OFR) and the Government Publishing Office.


Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
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Electronic Code of Federal Regulations

Electronic Code of Federal Regulations

e-CFR data is current as of April 16, 2015

Title 46Chapter IISubchapter CPart 287


TITLE 46—Shipping

CHAPTER II—MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION

SUBCHAPTER C—REGULATIONS AFFECTING SUBSIDIZED VESSELS AND OPERATORS

PART 287—ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS

rule
§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.

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