§6074 — Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
Statute Text — 26 U.S.C. §6074
[§ 6074. Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 751; Feb. 26, 1964, Pub. L. 88–272, title I, § 122(b), 78 Stat. 27, provided for the time of filing declarations 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. §1.6074-1 Time and place for filing declarations of estimated income tax by corporations
- Treas. Reg. §Treas. Reg. §1.6074-1(a) Taxable years beginning on or before December 31, 1963.
- Treas. Reg. §Treas. Reg. §1.6074-1(b) Taxable years beginning after December 31, 1963.
- Treas. Reg. §Treas. Reg. §1.6074-1(c) Place for filing declaration.
- Treas. Reg. §Treas. Reg. §1.6074-1(d) Amendment of declaration—(1) Taxable years beginning on or before December 31, 1963.
- Treas. Reg. §Treas. Reg. §1.6074-2 Time for filing declarations by corporations in case of a short taxable year
- Treas. Reg. §Treas. Reg. §1.6074-2(a) Taxable years beginning on or before December 31, 1963—(1) In general.
- Treas. Reg. §Treas. Reg. §1.6074-2(b) Taxable years beginning after December 31, 1963—(1) In general.
- Treas. Reg. §Treas. Reg. §1.6074-2(c) Amendment of declaration—(1) Taxable years beginning on or before December 31, 1963.
- Treas. Reg. §Treas. Reg. §1.6074-3 Extension of time for filing declarations by corporations
- Treas. Reg. §Treas. Reg. §1.6074-3(a) In general.
- Treas. Reg. §Treas. Reg. §1.6074-3(b) Addition to tax applicable.
- Treas. Reg. §Treas. Reg. §301.6074-1 Time for filing declarations of estimated income tax by corporations
0 Citing Cases
No citing cases found in the corpus.