1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i8
  6. subjgrp 62
  7. § 301.6655-1

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

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

(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]

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 301.6655-1