---
kind: "section"
citation: "26 C.F.R. § 2.1-15"
title: "26"
number: "2.1-15"
heading: "Time for making deposits."
url: "https://uscodex.org/cfr/26/2.1-15"
---

# §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](/cfr/26/2.1-14.md).)

## Notes

### Authority

Authority: Sec. 511(b), 49 Stat. 1985, as amended, sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, 46 U.S.C. 1161(b).

### Source

Source: T.D. 6820, 30 FR 6030, Apr. 29, 1965, unless otherwise noted.