1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Time and Place for Paying Tax
  6. Topic - Place and Due Date for Payment of Tax
  7. 26 CFR § 301.6153-1
26 CFR § 301.6153-1
Installment payments of estimated income tax by individuals
June 25, 2020
CFR

For provisions relating to installment payments of estimated income tax by individuals, see §§1.6153-1 to 1.6153-4, inclusive, of this chapter (Income Tax Regulations).

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§ 301.6151-1 Time and place for paying tax shown on returns
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§ 301.6155-1 Payment on notice and demand

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