26 CFR 1.6302-3 - Deposit rules for estimated taxes of certain trusts.

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§ 1.6302-3 Deposit rules for estimated taxes of certain trusts.
(a) Requirement. A bank or other financial institution described in paragraph (b) of this section shall deposit all payments of estimated tax under section 6654(l) with respect to trusts for which such institution acts as a fiduciary by the date otherwise prescribed for paying such tax in the manner set forth in published guidance, publications, forms and instructions.
(b) Banks and financial institutions subject to this requirement. The requirement of paragraph (a) of this section applies to banks and other financial institutions described in sections 581 and 591 that have been designated as authorized Federal tax depositaries described in section 6302(c) and that act as fiduciaries for at least 200 trusts to which section 6654(l) applies that during the calendar year are required to make installment payments of estimated tax with respect to such trusts. For purposes of this section, a fiduciary is the person responsible for filing the tax returns and paying the taxes with respect to a trust.
(c) Cross-references. For the requirement to deposit estimated tax payments of taxable trusts by electronic funds transfer, see § 31.6302-1(h) of this chapter.
(d) Effective/applicability date. This section applies to deposits and payments made after December 31, 2010.
[T.D. 8192, 53 FR 12008, Apr. 12, 1988; T.D. 8192, 53 FR 13464, Apr. 25, 1988, as amended by T.D. 8723, 62 FR 37492, July 14, 1997; T.D. 8952, 66 FR 33831, June 26, 2001; T.D. 9507, 75 FR 75900, Dec. 7, 2010]

Title 26 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-09-19; vol. 79 # 182 - Friday, September 19, 2014
    1. 79 FR 56442 - Additional Rules Regarding Hybrid Retirement Plans
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective on September 19, 2014. Applicability Date: These regulations generally apply to plan years that begin on or after January 1, 2016. However, see the “Effective/Applicability Dates” section in this preamble for additional information regarding the applicability of these regulations.
      26 CFR Part 1

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USC: Title 26a
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Reorganization ... 1978 Plan No. 4

Title 26 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 1 after this date.

  • 2014-09-19; vol. 79 # 182 - Friday, September 19, 2014
    1. 79 FR 56305 - Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Notice of proposed rulemaking and notice of public hearing.
      Written or electronic comments must be received by December 18, 2014. Outlines of topics to be discussed at the public hearing scheduled for January 9, 2015, at 10 a.m. must be received by December 18, 2014.
      26 CFR Part 1