Implements § 6153Open in workspace
Reg. § 301.6153-1 Installment payments of estimated income tax by individuals.
26 CFR § 301.6153-1eCFR, current through 2026-07-14
For provisions relating to installment payments of estimated income tax by individuals, see , inclusive, of this chapter (Income Tax Regulations).
Source: decipher.legal/cfr/26/301.6153-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14