26 CFR 301.6654-1 - Failure by individual to pay estimated income tax.

Regulations last checked for updates: Apr 30, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

§ 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).

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

authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6654-1