26 C.F.R. § 301.6073-1 Time for filing declarations of estimated income tax by individuals.
Title 26 - Internal Revenue
For provisions relating to time for filing declarations of estimated income tax by individuals, see §§1.6073–1 to 1.6073–4, inclusive, of this chapter (Income Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6073-1 Time for filing declarations of estimated income tax by individuals.