26 CFR 301.6016-1

§ 301.6016-1 Declarations of estimated income tax by corporations.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6016-1, § 301.6016-1 Declarations of estimated income tax by corporations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114142
Permanent ID: ys:prov:114142@1
SHA-256: 4eaf230784d5321bc602d35f2654c5b1aec6cecd096d9c3f5708e7093d13094e

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Full text

For provisions concerning the requirement of declarations of estimated income tax by corporations, see §§ 1.6016-1 to 1.6016-4, inclusive, of this chapter (Income Tax Regulations).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.