Treasury Regulations (26 C.F.R.)
26 CFR § 1.6302-1
Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
# (a) Requirement.
A corporation, any organization subject to the tax imposed by section 511, and any private foundation subject to the tax imposed by section 4940, shall deposit all payments of tax imposed by chapter 1 of the Internal Revenue Code (or treated as so imposed by section 6154(h)), including any payments of estimated tax, on or before the date otherwise prescribed for paying such tax. This paragraph (a) does not apply to a foreign corporation or entity that has no office or place of business in the United States.
# (b) Deposits by electronic funds transfer.
For the requirement to deposit corporation income and estimated income taxes and certain taxes of tax-exempt organizations by electronic funds transfer, see § 31.6302-1(h) of this chapter. A taxpayer not required to deposit by electronic funds transfer pursuant to § 31.6302-1(h) of this chapter remains subject to the rules of paragraph (b)(1) of this section.
# (c) Failure to deposit.
For provisions relating to the penalty for failure to make a deposit within the prescribed time, see section 6656.
# (d) Effective/applicability date.
This section applies to deposits and payments made after December 31, 2010.
[T.D. 6914, 32 FR 3820, Mar. 8, 1967, as amended by T.D. 6941, 32 FR 18040, Dec. 16, 1967; T.D. 7293, 38 FR 32804, Nov. 28, 1973; T.D. 7953, 49 FR 19644, May 9, 1984; T.D. 8157, 52 FR 33809, Sept. 9, 1987; T.D. 8723, 62 FR 37492, July 14, 1997, T.D. 8947, 66 FR 32542, June 15, 2001; T.D. 8952, 66 FR 33831, June 26, 2001; T.D. 9239, 71 FR 13, Jan. 3, 2006; T.D. 9507, 75 FR 75899, Dec. 7, 2010]
Source: view the official text
In this part (40 sections)
- 1.6109-2 · Tax return preparers furnishing identifying numbers for…
- 1.6115-1 · Disclosure requirements for quid pro quo contributions.
- 1.6109-2A · Furnishing identifying number of income tax return preparer.
- 1.6151-1 · Time and place for paying tax shown on returns.
- 1.6153-1 · Payment of estimated tax by individuals.
- 1.6153-2 · Fiscal years.
- 1.6153-3 · Short taxable years.
- 1.6153-4 · Extension of time for paying the estimated tax.
- 1.6161-1 · Extension of time for paying tax or deficiency.
- 1.6162-1 · Extension of time for payment of tax on gain attributable to…
- 1.6164-1 · Extensions of time for payment of taxes by corporations…
- 1.6164-2 · Amount of tax the time for payment of which may be extended.
- 1.6164-3 · Computation of the amount of reduction of the tax previously…
- 1.6164-4 · Payment of remainder of tax where extension relates to only…
- 1.6164-5 · Period of extension.
- 1.6164-6 · Revised statements.
- 1.6164-7 · Termination by district director.
- 1.6164-8 · Payments on termination.
- 1.6164-9 · Cross references.
- 1.6165-1 · Bonds where time to pay the tax or deficiency has been…
- 1.6302-1 · Deposit rules for corporation income and estimated income…
- 1.6302-2 · Deposit rules for tax withheld on nonresident aliens and…
- 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…
- 1.6411-1 · Tentative carryback adjustments.
- 1.6411-2 · Computation of tentative carryback adjustment.
- 1.6411-3 · Allowance of adjustments.
- 1.6411-4 · Consolidated groups.
- 1.6414-1 · Credit or refund of tax withheld on nonresident aliens and…
- 1.6417-0 · Table of Contents.
- 1.6417-1 · Elective payment election of applicable credits.
- 1.6417-2 · Rules for making elective payment elections.
- 1.6417-3 · Special rules for electing taxpayers.
- 1.6417-4 · Elective payment election for electing taxpayers that are…
- 1.6417-5 · Additional information and registration.
- 1.6417-6 · Special rules.
- 1.6418-0 · Table of contents.
- 1.6418-1 · Transfer of eligible credits.
- 1.6418-2 · Rules for making transfer elections.