26 C.F.R. § 301.6654-1

Failure by individual to pay estimated income tax.

Last amended: 2016Year: 2026Length: 25 wordsOfficial source

Cite as 26 C.F.R. § 301.6654-1 (2026)

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]
Cross-references to the CFR
1.6654-1
26 C.F.R. § 301.6654-1: Failure by individual to pay estimated income tax. | Justis AI