26 U S. Code § 447 Method of accounting for corporations engaged in farming U.S. Code LII Legal Information Institute
Each required installment is 25% of the income tax the corporation will show on its return for the current year. Corporations must generally use EFTPS to make deposits of all tax liabilities (including social security, Medicare, withheld income, excise, and corporate income taxes). However, a corporation with a fiscal tax year ending June 30 must…