26 C.F.R. § 301.6015-1 Declaration of estimated income tax by individuals.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6015-1 Declaration of estimated income tax by individuals.