General Provisions
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain…
- § 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
- § 1.6302-3 Deposit rules for estimated taxes of certain trusts.
- § 1.6302-4 Voluntary payments by electronic funds transfer.
- § 1.6361-1 Collection and administration of qualified State individual income taxes.
Get a plain-English answer with a citation back to this text.
Ask AI about this code