26 C.F.R. § 301.6655-1. - § 301.6655-1 Failure by Corporation to Pay Estimated Income Tax.

Current as of May 27, 2026

Section 301.6655-1 - § 301.6655-1 Failure by Corporation to Pay Estimated Income Tax.Section 301.6655-1 - § 301.6655-1 Failure by Corporation to Pay Estimated Income Tax.

Section 301.6654-1 - § 301.6654-1 Failure by Individual to Pay Estimated Income Tax.Section 301.6656-1 - § 301.6656-1 Abatement of Penalty.

§ 301.6655-1 Failure by corporation to pay estimated income tax.

(a) For regulations under section 6655, see §§ 1.6655-1 through 1.6655-7 of this chapter.

(b) Effective/applicability date: This section applies to taxable years beginning after September 6, 2007.

$T.D. 9347, 72 FR 44366, Aug. 7, 2007$

Marble can make mistakes. Please verify important details. We respect & protect your data.