---
type: "LegalText"
title: "26 U.S.C. § 6074"
description: "Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "61"
chapter_name: "INFORMATION AND RETURNS"
section: "6074"
citation: "26 U.S.C. § 6074"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s6074"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "b6868f22726339b56f1ed71f5014bb4de29fc3ef558c15becf0eef89dfedbcd6"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "1503826e5198cdf1a0a1680c901f2d05d1b673632e2e7024ec6d284677e56d93"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 6074 - Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]

## Notes

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 751; Feb. 26, 1964, Pub. L. 88–272, title I, § 122(b), 78 Stat. 27, provided for the time of filing declarations of estimated income tax by corporations.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, see section 103(f) of Pub. L. 90–364, set out as an Effective Date of 1968 Amendment note under section 243 of this title.