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26 CFR 301.6074-1

§ 301.6074-1 Time for filing declarations of estimated income tax by corporations.

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

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26 CFR 301.6074-1, § 301.6074-1 Time for filing declarations of estimated income tax by corporations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114188
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Full text

For provisions relating to time for filing declarations of estimated income tax by corporations, see §§ 1.6074-1 to 1.6074-3, 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.