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).
26 C.F.R. §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).
26 C.F.R. §301.6016-1