Implements § 6015Open in workspace
Reg. § 301.6015-1 Declaration of estimated income tax by individuals.
26 CFR § 301.6015-1eCFR, current through 2026-07-14
For provisions relating to requirements of declarations of estimated income tax by individuals, see through (Income Tax Regulations).
[T.D. 7427, 41 FR 34033, Aug. 12, 1976]