26 C.F.R. § 301.6016-1

Declarations of estimated income tax by corporations.

Last amended: 2016Year: 2026Length: 25 wordsOfficial source

Cite as 26 C.F.R. § 301.6016-1 (2026)

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).
Cross-references to the CFR
1.6016-1
26 C.F.R. § 301.6016-1: Declarations of estimated income tax by corporations. | Justis AI