# Treas. Reg. § 301.6016-1: Declarations of estimated income tax by corporations.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6016-1>.

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).