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Implements § 6655Open in workspace

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

26 CFR § 301.6655-1eCFR, current through 2026-07-14

(a) For regulations under section , see through .

(b) Effective/applicability date: This section applies to taxable years beginning after September 6, 2007.

[T.D. 9347, 72 FR 44366, Aug. 7, 2007]

Regulations under § 6655 (10)

  • Reg. § 1.6655-0Table of contents.
  • Reg. § 1.6655-1Addition to the tax in the case of a corporation.
  • Reg. § 1.6655-2Annualized income installment method.
  • Reg. § 1.6655-2TSafe harbor for certain installments of tax due before July 1, 1987 (temporary).
  • Reg. § 1.6655-3Adjusted seasonal installment method.
  • Reg. § 1.6655-4Large corporations.
  • Reg. § 1.6655-5Short taxable year.
  • Reg. § 1.6655-6Methods of accounting.
  • Reg. § 1.6655-7Addition to tax on account of excessive adjustment under section 6425.
  • Reg. § 1.6655(e)-1Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
← Reg. § 301.6654-1Failure by individual to pay estimated income tax.Reg. § 301.6656-1 →Abatement of penalty.