26 C.F.R. § 301.6654-1. - § 301.6654-1 Failure by Individual to Pay Estimated Income Tax.

Current as of May 27, 2026

Section 301.6654-1 - § 301.6654-1 Failure by Individual to Pay Estimated Income Tax.Section 301.6654-1 - § 301.6654-1 Failure by Individual to Pay Estimated Income Tax.

Section 301.6653-1 - § 301.6653-1 Failure to Pay Tax.Section 301.6655-1 - § 301.6655-1 Failure by Corporation 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).

$T.D. 7282, 38 FR 19029, July 19, 1973$

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