Implements § 6654Open in workspace
Reg. § 301.6654-1 Failure by individual to pay estimated income tax.
26 CFR § 301.6654-1eCFR, current through 2026-07-14
For regulations under section , see , inclusive, of this chapter (Income Tax Regulations).
[T.D. 7282, 38 FR 19029, July 19, 1973]