§ 2.1-15 Time for making deposits.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
Proceeds of sale or indemnification.(a) 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.
Earnings and receipts.(b) Earnings and receipts for the taxable year may be deposited at any time. (See § 2.1-14.)
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