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Treasury Regulations · 26 CFR

§ 2.1-14. Deposit of earnings and receipts.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 1

Cite as 26 CFR § 2.1-14

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
T.D. 6820, 30 FR 6030, Apr. 29, 1965, unless otherwise noted.
Issued under
26 U.S.C. § 1
Length
127 words · about 1 min to read
Cross-references
cites 0 Code sections and 1 regulation; cited by 1
(a) Earnings. A citizen may deposit all or any part of earnings derived from the operation, within the scope of § 2.1-3, of a vessel or vessels owned either by himself or any other person, if such earnings are intended for construction or acquisition of new vessels. Such earnings may include payments received by an owner, as compensation for use of his vessel, from other persons by whom it is so operated. Earnings from other sources may not be deposited. The earnings from operation of vessels which are eligible for deposit are the net earnings determined without regard to any deduction for depreciation, obsolescence, or amortization with respect to such vessels.
(b) Receipts. Receipts from deposited funds, in the form of interest or otherwise, may be deposited.

Other regulations under § 1

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Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Cited by 1 other regulation

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 2 Maritime construction reserve fund

Nearby sections