§6016 — Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
1 cases·1 cited
Statute Text — 26 U.S.C. §6016
[§ 6016. Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 738; Feb. 26, 1964, Pub. L. 88–272, title I, § 122(d), 78 Stat. 29, Nov. 13, 1966, Pub. L. 89–809, title I, § 104(l), 80 Stat. 1563, provided for the declaration of estimated income tax by corporations. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal 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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6016-1 Declarations of estimated income tax by corporations
- Treas. Reg. §Treas. Reg. §1.6016-1(a) Requirement.
- Treas. Reg. §Treas. Reg. §1.6016-1(b) Definition of estimated tax.
- Treas. Reg. §Treas. Reg. §1.6016-1(c) Examples.
- Treas. Reg. §Treas. Reg. §1.6016-2 Contents of declaration of estimated tax
- Treas. Reg. §Treas. Reg. §1.6016-2(a) In general.
- Treas. Reg. §Treas. Reg. §1.6016-2(b) Use of prescribed form.
- Treas. Reg. §Treas. Reg. §1.6016-3 Amendment of declaration
- Treas. Reg. §Treas. Reg. §1.6016-4 Short taxable year
- Treas. Reg. §Treas. Reg. §1.6016-4(a) Requirement of declaration.
- Treas. Reg. §Treas. Reg. §1.6016-4(b) Income placed on an annual basis.
- Treas. Reg. §Treas. Reg. §1.6016-4(i) §1.6016-4(i)
- Treas. Reg. §Treas. Reg. §301.6016-1 Declarations of estimated income tax by corporations
1 Citing Cases
Section 6013 Compared With Section 6016 Contrary to the view of the majority, the evolution of former section 6013(e) into section 6015 shows that Congress intended to disregard community property laws with respect to all of section 6015 and not to limit disregarding community property laws to determining whether an electing spouse is entitled to relief pursuant to section 6