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The Electronic Code of Federal Regulations (e-CFR) is a regularly updated, unofficial editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Printing Office.

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Electronic Code of Federal Regulations

e-CFR Data is current as of April 17, 2014

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


§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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