26 C.F.R. § 301.6015-1
Declaration of estimated income tax by individuals.
Cite as 26 C.F.R. § 301.6015-1 (2026)
For provisions relating to requirements of declarations of estimated income tax by individuals, see §§ 1.6015 (a)-1 through 1.6015 (j)-1 of this chapter (Income Tax Regulations).
[T.D. 7427, 41 FR 34033, Aug. 12, 1976]
- Cross-references to the CFR
- 1.6015