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Section 287.1
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Scope of section 511 of the Act and the regulations in this part |
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Section 287.2
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Requirements as to vessel operations |
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Section 287.3
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Application to establish fund |
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Section 287.4
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Tentative authorization to establish fund |
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Section 287.5
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Establishment of fund |
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Section 287.6
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Circumstances permitting reimbursement from a construction reserve fund |
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Section 287.7
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Investment of funds in securities |
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Section 287.8
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Valuation of securities in fund |
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Section 287.9
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Withdrawals from fund |
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Section 287.10
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Time deposits |
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Section 287.11
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Election as to nonrecognition of gain |
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Section 287.12
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Deposit of proceeds of sales or indemnities |
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Section 287.13
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Deposit of earnings and receipts |
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Section 287.14
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Time for making deposits |
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Section 287.15
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Tax liability as to earnings deposited |
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Section 287.16
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Basis of new vessel |
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Section 287.17
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Allocation of gain for tax purposes |
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Section 287.18
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Requirements as to new vessels |
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Section 287.19
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Obligation of deposits |
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Section 287.20
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Period for construction of certain vessels |
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Section 287.21
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Time extensions for expenditure or obligation |
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Section 287.22
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Noncompliance with requirements |
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Section 287.23
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Extent of tax liability |
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Section 287.24
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Assessment and collection of deficiencies |
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Section 287.25
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Reports by taxpayers |
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Section 287.26
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Controlled corporation |
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Section 287.27
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Administrative jurisdiction |
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Section 287.28
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Definition |