26 USC § 6074 - Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
---
identifier: "/us/usc/t26/s6074"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6074 - Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6074"
section_name: "Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]"
chapter_number: 61
chapter_name: "INFORMATION AND RETURNS"
subchapter_number: "A"
subchapter_name: "Returns and Records"
part_number: "V"
part_name: "TIME FOR FILING RETURNS AND OTHER DOCUMENTS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 6074. Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
Section, acts , ; , , , provided for the time of filing declarations of estimated income tax by corporations.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective with respect to taxable years beginning after , except as provided by , see , set out as an Effective Date of 1968 Amendment note under .