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The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government produced by the Office of the Federal Register (OFR) and the Government Publishing Office.


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Electronic Code of Federal Regulations

e-CFR data is current as of April 23, 2015

Title 46Chapter IISubchapter CPart 287 → §287.15


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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