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46 C.F.R. § 287.15   Time for making deposits.

Title 46 - Shipping

Title 46: Shipping
PART 287—ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS

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§ 287.15   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 §287.14.)

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