StacksVerified U.S. regulatory reference

26 CFR §1.6654-7

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Section 6654 is applicable only with respect to taxable years beginning after December 31, 1954. Section 294(d) of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955.