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26 CFR §301.6655-1 — -1 Failure by corporation to pay estimated income tax.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)For regulations under section 6655, see §§ 1.6655-1 through 1.6655-7 of this chapter.
  2. (b)Effective/applicability date: This section applies to taxable years beginning after September 6, 2007.