26 C.F.R. § 301.6654-1

Current through September 30, 2024

Section 301.6654-1 - Failure by individual to pay estimated income tax

For regulations under section 6654, see §§ 1.6654-1 to 1.6654-5 , inclusive, of this chapter (Income Tax Regulations).

26 C.F.R. §301.6654-1

T.D. 7282, 38 FR 19029, July 19, 1973