26 CFR 2.1-15

§ 2.1-15 Time for making deposits.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 2.1-15, § 2.1-15 Time for making deposits, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112423
Permanent ID: ys:prov:112423@1
SHA-256: ee2679ca8659107894b46dcb4d44ba33075347ffbb2186195b4d369d6536a03d

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Full text

(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.)

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.