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(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.)
Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.2.1–15 Time for making deposits - last updated October 03, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-2-1-15/
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