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 § 301.6655-1
26 CFR § 301.6655-1
Failure by corporation to pay estimated income tax
June 25, 2020
CFR

(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]

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§ 301.6654-1 Failure by individual to pay estimated income tax
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§ 301.6656-1 Abatement of penalty

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