Section 301.6655-1 - Failure by corporation to pay estimated income tax(a) For regulations under section 6655, see §§ 1.6655-1 through 1.6655-7 of this chapter.(b)Effective/applicability date: This section applies to taxable years beginning after September 6, 2007.T.D. 9347, 72 FR 44366 , Aug. 7, 2007