Treasury Regulations (26 C.F.R.)
26 CFR § 1.6153-2
Fiscal years.
In the case of an individual on the fiscal year basis, the dates prescribed for payment of the estimated tax shall be the 15th day of the 4th month, the 15th day of the 6th month, and the 15th day of the 9th month of the taxable year and the 15th day of the 1st month of the succeeding taxable year. For example, if an individual having a fiscal year ending on June 30, 1956, first meets the requirements of section 6015(a) on January 15, 1956, and the declaration is filed on or before March 15, 1956, the estimated tax shall be paid in 2 equal installments, one at the time of filing of such declaration and the other on or before July 15, 1956.
[T.D. 6500, 25 FR 12139, Nov. 26, 1960]
Source: view the official text
In this part (40 sections)
- 1.6081-5 · Extensions of time in the case of certain partnerships,…
- 1.6081-6 · Automatic extension of time to file estate or trust income…
- 1.6081-7 · Automatic extension of time to file Real Estate Mortgage…
- 1.6081-8 · Extension of time to file certain information returns.
- 1.6081-9 · Automatic extension of time to file exempt or political…
- 1.6081-10 · Automatic extension of time to file withholding tax return…
- 1.6081-11 · Automatic extension of time for filing certain employee…
- 1.6091-1 · Place for filing returns or other documents.
- 1.6091-2 · Place for filing income tax returns.
- 1.6091-3 · Filing certain international income tax returns.
- 1.6091-4 · Exceptional cases.
- 1.6102-1 · Computations on returns or other documents.
- 1.6107-1 · Tax return preparer must furnish copy of return or claim for…
- 1.6107-2 · Form and manner of furnishing copy of return and retaining…
- 1.6109-1 · Identifying numbers.
- 1.6109-2 · Tax return preparers furnishing identifying numbers for…
- 1.6115-1 · Disclosure requirements for quid pro quo contributions.
- 1.6109-2A · Furnishing identifying number of income tax return preparer.
- 1.6151-1 · Time and place for paying tax shown on returns.
- 1.6153-1 · Payment of estimated tax by individuals.
- 1.6153-2 · Fiscal years.
- 1.6153-3 · Short taxable years.
- 1.6153-4 · Extension of time for paying the estimated tax.
- 1.6161-1 · Extension of time for paying tax or deficiency.
- 1.6162-1 · Extension of time for payment of tax on gain attributable to…
- 1.6164-1 · Extensions of time for payment of taxes by corporations…
- 1.6164-2 · Amount of tax the time for payment of which may be extended.
- 1.6164-3 · Computation of the amount of reduction of the tax previously…
- 1.6164-4 · Payment of remainder of tax where extension relates to only…
- 1.6164-5 · Period of extension.
- 1.6164-6 · Revised statements.
- 1.6164-7 · Termination by district director.
- 1.6164-8 · Payments on termination.
- 1.6164-9 · Cross references.
- 1.6165-1 · Bonds where time to pay the tax or deficiency has been…
- 1.6302-1 · Deposit rules for corporation income and estimated income…
- 1.6302-2 · Deposit rules for tax withheld on nonresident aliens and…
- 1.6302-3 · Deposit rules for estimated taxes of certain trusts.
- 1.6302-4 · Voluntary payments by electronic funds transfer.
- 1.6361-1 · Collection and administration of qualified State individual…