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Treasury Regulations (26 C.F.R.)

26 CFR § 1.6654-4

[Reserved]

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In this part (40 sections)
  1. 1.6414-1 · Credit or refund of tax withheld on nonresident aliens and…
  2. 1.6417-0 · Table of Contents.
  3. 1.6417-1 · Elective payment election of applicable credits.
  4. 1.6417-2 · Rules for making elective payment elections.
  5. 1.6417-3 · Special rules for electing taxpayers.
  6. 1.6417-4 · Elective payment election for electing taxpayers that are…
  7. 1.6417-5 · Additional information and registration.
  8. 1.6417-6 · Special rules.
  9. 1.6418-0 · Table of contents.
  10. 1.6418-1 · Transfer of eligible credits.
  11. 1.6418-2 · Rules for making transfer elections.
  12. 1.6418-3 · Additional rules for partnerships and S corporations.
  13. 1.6418-4 · Additional information and registration.
  14. 1.6418-5 · Special rules.
  15. 1.6425-1 · Adjustment of overpayment of estimated income tax by…
  16. 1.6425-2 · Computation of adjustment of overpayment of estimated tax.
  17. 1.6425-3 · Allowance of adjustments.
  18. 1.6654-1 · Addition to the tax in the case of an individual.
  19. 1.6654-2 · Exceptions to imposition of the addition to the tax in the…
  20. 1.6654-3 · Short taxable years of individuals.
  21. 1.6654-4 · [Reserved]
  22. 1.6654-5 · Payments of estimated tax.
  23. 1.6654-6 · Nonresident alien individuals.
  24. 1.6654-7 · Applicability.
  25. 1.6655-0 · Table of contents.
  26. 1.6655-1 · Addition to the tax in the case of a corporation.
  27. 1.6655-2 · Annualized income installment method.
  28. 1.6655-2T · Safe harbor for certain installments of tax due before July…
  29. 1.6655-3 · Adjusted seasonal installment method.
  30. 1.6655-4 · Large corporations.
  31. 1.6655-5 · Short taxable year.
  32. 1.6655-6 · Methods of accounting.
  33. 1.6655-7 · Addition to tax on account of excessive adjustment under…
  34. 1.6655(e)-1 · (e)-1 Time and manner for making election under the…
  35. 1.6662-0 · Table of contents.
  36. 1.6662-1 · Overview of the accuracy-related penalty.
  37. 1.6662-2 · Accuracy-related penalty.
  38. 1.6662-3 · Negligence or disregard of rules or regulations.
  39. 1.6662-4 · Substantial understatement of income tax.
  40. 1.6662-5 · Substantial and gross valuation misstatements under chapter…
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