26 C.F.R. § 301.6153-1

Current through September 30, 2024

Section 301.6153-1 - Installment payments of estimated income tax by individuals

For provisions relating to installment payments of estimated income tax by individuals, see §§ 1.6153-1 to 1.6153-4 , inclusive, of this chapter (Income Tax Regulations).

26 C.F.R. §301.6153-1