View all text of Subjgrp 54 [§ 301.269B-1 - § 301.6114-1]
§ 301.6015-1 - Declaration of estimated income tax by individuals.
For provisions relating to requirements of declarations of estimated income tax by individuals, see §§ 1.6015 (a)-1 through 1.6015 (j)-1 of this chapter (Income Tax Regulations).