26 C.F.R. § 301.6153-1. - § 301.6153-1 Installment Payments of Estimated Income Tax by Individuals.

Current as of May 27, 2026

Section 301.6153-1 - § 301.6153-1 Installment Payments of Estimated Income Tax by Individuals.Section 301.6153-1 - § 301.6153-1 Installment Payments of Estimated Income Tax by Individuals.

Section 301.6151-1 - § 301.6151-1 Time and Place for Paying Tax Shown on Returns.Section 301.6155-1 - § 301.6155-1 Payment on Notice and Demand.

§ 301.6153-1 Installment payments of estimated income tax by individuals.

For provisions relating to installment payments of estimated income tax by individuals, see §§ 1.6153-1 to 1.6153-4, inclusive, of this chapter (Income Tax Regulations).

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