26 C.F.R. § 2.1-15. - § 2.1-15 Time for Making Deposits.

Current as of January 1, 1970

Section 2.1-15 - § 2.1-15 Time for Making Deposits.Section 2.1-15 - § 2.1-15 Time for Making Deposits.

Section 2.1-14 - § 2.1-14 Deposit of Earnings and Receipts.Section 2.1-16 - § 2.1-16 Tax Liability as to Earnings Deposited.

§ 2.1-15 Time for making deposits.

(a) Proceeds of sale or indemnification. Deposits of amounts representing proceeds of the sale or indemnification for loss of a vessel or share therein must be made within 60 days after receipt by the taxpayer.

(b) Earnings and receipts. Earnings and receipts for the taxable year may be deposited at any time. (See § 2.1-14.)

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