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INTERNAL REVENUE CODE OF 1954
(e) AMENDMENT OF DECLARATION.—An individual may make amendments of a declaration filed during the taxable year under regulations prescribed by the Secretary or his delegate. (f) R E T U R N AS DECLARATION OR AMENDMENT.—If on or before
January 31 (or February 15, in the case of an individual referred to in section 6073(b), relating to income from farming) of the succeeding taxable year the taxpayer files a return, for the taxable year for which the declaration is required, and pays in full the amount computed on the return as payable, then, under regulations prescribed by the Secretary or his delegate— (1) if the declaration is not required to be filed during the taxable year, b u t is required to be filed on or before January 15, such return shall be considered as such declaration; and (2) if the tax shown on the return (reduced by the sum of the credits against tax provided by part IV of subchapter A of chapter 1) is greater than the estimated tax shown in a declaration previously made, or in the last amendment thereof, such return shall be considered as the amendment of the declaration permitted by subsection (e) to be filed on or before January 15. (g) SHORT TAXABLE YEARS.—An individual with a taxable year of less than 12 months shall make a declaration in accordance with regulations prescribed by the Secretary or his delegate. (h) ESTATES AND T R U S T S. — The provisions of this section shall not apply to an estate or trust. (i) APPLICABILITY.—This section shall be applicable only with respect to taxable years beginning after December 31, 1954; and sections 58, 59, and 60 of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955. SEC. 6016. DECLARATIONS OF ESTIMATED INCOME TAX BY CORPORATIONS. (a) REQUIREMENT OF DECLARATION.—Every corporation subject
to taxation under section 11 or 1201 (a), or subchapter L of chapter 1 (relating to insurance companies), shall make a declaration of estimated tax under chapter 1 for the taxable year if its income tax imposed by section 11 or 1201 (a), or such subchapter L, for such taxable year, reduced by the credits against tax provided by part IV of subchapter A of chapter 1, can reasonably be expected to exceed $100,000. (b) ESTIMATED T A X. — For purposes of this title, in the case of a corporation, the term "estimated tax" means the excess of— (1) the amount which the corporation estimates as the amount of the income tax imposed by section 11 or 1201 (a), or subchapter L of chapter 1, whichever is applicable, over (2) the sum of— (A) $100,000, and (B) the amount which the corporation estimates as the sum of any credits against tax provided by part IV of subchapter A of chapter 1. (c) CONTENTS OF DECLARATION.—The declaration shall contain such pertinent information as the Secretary or his delegate may by forms or regulations prescribe.
§ 6015(e)
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