26 C.F.R. § 301.6153-1 Installment payments of estimated income tax by individuals.
Title 26 - Internal Revenue
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).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Time and Place for Paying Tax
Place and Due Date for Payment of Tax
§ 301.6153-1 Installment payments of estimated income tax by individuals.
