StacksVerified U.S. regulatory reference

26 CFR §301.6016-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).