26 C.F.R. § 301.6016-1. - § 301.6016-1 Declarations of Estimated Income Tax by Corporations.

Current as of May 27, 2026
Section 301.6016-1 - § 301.6016-1 Declarations of Estimated Income Tax by Corporations.

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

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).

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