26 C.F.R. § 301.6015-1. - § 301.6015-1 Declaration of Estimated Income Tax by Individuals.

Current as of May 27, 2026

Section 301.6015-1 - § 301.6015-1 Declaration of Estimated Income Tax by Individuals.Section 301.6015-1 - § 301.6015-1 Declaration of Estimated Income Tax by Individuals.

Section 301.6014-1 - § 301.6014-1 Income Tax Return—tax Not Computed by Taxpayer.Section 301.6016-1 - § 301.6016-1 Declarations of Estimated Income Tax by Corporations.

§ 301.6015-1 Declaration of estimated income tax by individuals.

For provisions relating to requirements of declarations of estimated income tax by individuals, see §§ 1.6015 (a)-1 through 1.6015 (j)-1 of this chapter (Income Tax Regulations).

$T.D. 7427, 41 FR 34033, Aug. 12, 1976$

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