1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Additions to the Tax, Additional Amounts, and Assessable Penalties
  6. Topic - Additions to the Tax and Additional Amounts
  7. 26 CFR § 301.6654-1
26 CFR § 301.6654-1
Failure by individual to pay estimated income tax
June 25, 2020
CFR

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]

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§ 301.6652-2 Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969
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§ 301.6655-1 Failure by corporation to pay estimated income tax

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