§ 1.6302-1. Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.

Other regulations under § 6302

• § 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
• § 1.6302-3 Deposit rules for estimated taxes of certain trusts.
• § 1.6302-4 Voluntary payments by electronic funds transfer.
• § 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.
• § 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.
• § 31.6302-0 Table of contents.
• § 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
• § 31.6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
• § 31.6302-3 Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.
• § 31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll payments.
• § 31.6302(b)-1 Method of collection.
• § 31.6302(c)-1 Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.
• § 31.6302(c)-2 Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.
• § 31.6302(c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act.
• § 31.6302(c)-4 Cross references.
• § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
• § 40.6302(c)-1 Deposits.
• § 40.6302(c)-2 Special rules for September.
• § 40.6302(c)-3 Deposits under chapter 33.
• § 51.6302-1 Method of paying the branded prescription drug fee.
• § 57.6302-1 Method of paying the health insurance providers fee.
• § 301.6302-1 Manner or time of collection of taxes.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 511 Imposition of tax on unrelated business income of charitable, etc., organizations
• § 4940 Excise tax based on investment income
• § 6154 Repealed

Regulations it cites

• § 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.

Cited by 7 other regulations

• § 1.468A-4 Treatment of nuclear decommissioning fund.
• § 1.468B-2 Taxation of qualified settlement funds and related administrative requirements.
• § 1.1502-5 Estimated tax.
• § 1.6151-1 Time and place for paying tax shown on returns.
• § 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
• § 301.6302-1 Manner or time of collection of taxes.
• § 301.9100-5T Time and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. December 7, 2010Amended by T.D. 9507 (75 FR 75899)
2. January 3, 2006Amended by T.D. 9239 (71 FR 13)
3. June 26, 2001Amended by T.D. 8952 (66 FR 33831)
4. June 15, 2001Amended by T.D. 8947 (66 FR 32542)
5. July 14, 1997Amended by T.D. 8723 (62 FR 37492)
6. September 9, 1987Amended by T.D. 8157 (52 FR 33809)
7. May 9, 1984Amended by T.D. 7953 (49 FR 19644)
8. November 28, 1973Amended by T.D. 7293 (38 FR 32804)
9. December 16, 1967Amended by T.D. 6941 (32 FR 18040)
10. March 8, 1967Issued by T.D. 6914 (32 FR 3820)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. General Provisions

Nearby sections

• § 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
• § 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
• § 1.6302-3 Deposit rules for estimated taxes of certain trusts.
• § 1.6302-4 Voluntary payments by electronic funds transfer.
• § 1.6361-1 Collection and administration of qualified State individual income taxes.