1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i8
  6. subjgrp 62
  7. § 301.6654-1

View all text of Subjgrp 62 [§ 301.6651-1 - § 301.6724-1]

§ 301.6654-1 - Failure by individual to pay estimated income tax.

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]

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.6654-1