26 C.F.R. § 301.6654-1 Failure by individual to pay estimated income tax.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Additions to the Tax, Additional Amounts, and Assessable Penalties
Additions to the Tax and Additional Amounts
§ 301.6654-1 Failure by individual to pay estimated income tax.
