26 CFR 301.6074-1 - Time for filing declarations of estimated income tax by corporations.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]

§ 301.6074-1 - Time for filing declarations of estimated income tax by corporations.

For provisions relating to time for filing declarations of estimated income tax by corporations, see §§ 1.6074-1 to 1.6074-3, inclusive, of this chapter (Income Tax Regulations).