14 C.F.R. § 27.755 Hulls.
Title 14 - Aeronautics and Space
For each rotorcraft, with a hull and auxiliary floats, that is to be approved for both taking off from and landing on water, the hull and auxiliary floats must have enough watertight compartments so that, with any single compartment flooded, the buoyancy of the hull and auxiliary floats (and wheel tires if used) provides a margin of positive stability great enough to minimize the probability of capsizing.
Title 14: Aeronautics and Space
PART 27—AIRWORTHINESS STANDARDS: NORMAL CATEGORY ROTORCRAFT
Subpart D—Design and Construction
Floats and Hulls
§ 27.755 Hulls.