Treasury Regulations (26 C.F.R.)
26 CFR § 1.6016-3
Amendment of declaration.
In the making of a declaration of estimated tax the corporation is required to take into account the then existing facts and circumstances as well as those reasonably to be anticipated relating to prospective gross income, allowable deductions, and estimated credits for the taxable year. Amended or revised declarations may be made in any case in which the corporation estimates that its gross income, deductions, or credits will materially change the estimated tax reported in the previous declaration. However, for the rule with respect to the number of amended declarations which may be filed for taxable years beginning after December 31, 1963, see paragraph (d)(2) of § 1.6074-1. Such amended declaration may be made on either Form 1120-ES (marked “Amended”) or on the reverse side of the installment notice furnished the corporation by the district director. See, however, paragraph (b) of § 1.6016-2 for procedure to be followed if the prescribed form is not available.
[T.D. 6768, 29 FR 14922, Nov. 4, 1964]
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In this part (40 sections)
- 1.6013-1 · Joint returns.
- 1.6013-2 · Joint return after filing separate return.
- 1.6013-3 · Treatment of joint return after death of either spouse.
- 1.6013-4 · Applicable rules.
- 1.6013-6 · Election to treat nonresident alien individual as resident…
- 1.6013-7 · Joint return for year in which nonresident alien becomes…
- 1.6014-1 · Tax not computed by taxpayer for taxable years beginning…
- 1.6014-2 · Tax not computed by taxpayer for taxable years beginning…
- 1.6015-0 · Table of contents.
- 1.6015-1 · Relief from joint and several liability on a joint return.
- 1.6015-2 · Relief from liability applicable to all qualifying joint…
- 1.6015-3 · Allocation of deficiency for individuals who are no longer…
- 1.6015-4 · Equitable relief.
- 1.6015-5 · Time and manner for requesting relief.
- 1.6015-6 · Nonrequesting spouse's notice and opportunity to participate…
- 1.6015-7 · Tax Court review.
- 1.6015-8 · Applicable liabilities.
- 1.6015-9 · Effective date.
- 1.6016-1 · Declarations of estimated income tax by corporations.
- 1.6016-2 · Contents of declaration of estimated tax.
- 1.6016-3 · Amendment of declaration.
- 1.6016-4 · Short taxable year.
- 1.6017-1 · Self-employment tax returns.
- 1.6031(a)-1 · (a)-1 Return of partnership income.
- 1.6031(b)-1T · (b)-1T Statements to partners (temporary).
- 1.6031(b)-2T · (b)-2T REMIC reporting requirements (temporary).…
- 1.6031(c)-1T · (c)-1T Nominee reporting of partnership information…
- 1.6031(c)-2T · (c)-2T Nominee reporting of REMIC information…
- 1.6032-1 · Returns of banks with respect to common trust funds.
- 1.6033-1 · Returns by exempt organizations; taxable years beginning…
- 1.6033-2 · Returns by exempt organizations and returns by certain…
- 1.6033-3 · Additional provisions relating to private foundations.
- 1.6033-4 · Required filing in electronic form for returns by…
- 1.6033-5 · Disclosure by tax-exempt entities that are parties to…
- 1.6033-6 · Notification requirement for entities not required to file…
- 1.6034-1 · Information returns required of trusts described in section…
- 1.6035-0 · Table of contents.
- 1.6035-1 · Basis information to persons acquiring property from…
- 1.6035-2 · Transitional relief.
- 1.6036-1 · Notice of qualification as executor or receiver.