26 C.F.R. § 301.6655-1

Failure by corporation to pay estimated income tax.

Last amended: 2016Year: 2026Length: 36 wordsSubsections: 2Official source

Cite as 26 C.F.R. § 301.6655-1 (2026)

(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]
Cross-references to the CFR
1.6655-1
26 C.F.R. § 301.6655-1: Failure by corporation to pay estimated income tax. | Justis AI