Treasury Regulations · 26 CFR
§ 301.6016-1. Declarations of estimated income tax by corporations.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6016
Cite as 26 CFR § 301.6016-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6016
- Length
- 28 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 301.6012-2 Required use of electronic form for income tax returns of certain political organizations.
- § 301.6013-1 Joint returns of income tax by husband and wife.
- § 301.6014-1 Income tax return—tax not computed by taxpayer.
- § 301.6015-1 Declaration of estimated income tax by individuals.
- § 301.6016-1 Declarations of estimated income tax by corporations.
- § 301.6017-1 Self-employment tax returns.
- § 301.6018-1 Estate tax returns.
- § 301.6019-1 Gift tax returns.
- § 301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers.