Treasury Regulations · 26 CFR
§ 2.1-15. Time for making deposits.
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 § 2.1-15
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
- 56 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
¶(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.
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
- Subchapter A Income tax
- Part 2 Maritime construction reserve fund
Nearby sections
- § 2.1-11 Time deposits.
- § 2.1-12 Election as to nonrecognition of gain.
- § 2.1-13 Deposit of proceeds of sales or indemnities.
- § 2.1-14 Deposit of earnings and receipts.
- § 2.1-15 Time for making deposits.
- § 2.1-16 Tax liability as to earnings deposited.
- § 2.1-17 Basis of new vessel.
- § 2.1-18 Allocation of gain for tax purposes.
- § 2.1-19 Requirements as to new vessels.