Internal Revenue Code · 26 U.S.C.
§ 6074. Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6074
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Regulations
- 4 issued under this section
Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260
Regulations under this section
Treasury regulations (26 CFR) issued under § 6074
- § 1.6074-1 Time and place for filing declarations of estimated income tax by corporations.
- § 1.6074-2 Time for filing declarations by corporations in case of a short taxable year.
- § 1.6074-3 Extension of time for filing declarations by corporations.
- § 301.6074-1 Time for filing declarations of estimated income tax by corporations.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 61 INFORMATION AND RETURNS
- Subchapter A Returns and Records
- Part V TIME FOR FILING RETURNS AND OTHER DOCUMENTS
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 751; Feb. 26, 1964, Pub. L. 88–272, title I, § 122(b), 78 Stat. 27, provided for the time of filing declarations of estimated income tax by corporations.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, see section 103(f) of Pub. L. 90–364, set out as an Effective Date of 1968 Amendment note under section 243 of this title.