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Treasury Regulations · 26 CFR Part 1

General Provisions (§§ 1.6302-1 to 1.6361-1)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
  2. § 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
  3. § 1.6302-3 Deposit rules for estimated taxes of certain trusts.
  4. § 1.6302-4 Voluntary payments by electronic funds transfer.
  5. § 1.6361-1 Collection and administration of qualified State individual income taxes.