Implements § 6016Open in workspace
Reg. § 301.6016-1 Declarations of estimated income tax by corporations.
26 CFR § 301.6016-1eCFR, current through 2026-07-14
For provisions concerning the requirement of declarations of estimated income tax by corporations, see , inclusive, of this chapter (Income Tax Regulations).
Source: decipher.legal/cfr/26/301.6016-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14