Treasury Regulations (26 C.F.R.)

26 CFR § 301.6654-1 — Failure by individual to pay estimated income tax.

§ 301.6654-1 Failure by individual to pay estimated income tax.

For regulations under section 6654, see §§ 1.6654-1 to 1.6654-5, inclusive, of this chapter (Income Tax Regulations).

[T.D. 7282, 38 FR 19029, July 19, 1973]

Last amended: 2026-04-13