Title 26

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).

---