26 C.F.R. § 301.6655-1 Failure by corporation to pay estimated income tax.
Title 26 - Internal Revenue
For regulations under section 6655, see §§1.6655–1 to 1.6655–3, inclusive, and §1.6655–5, of this chapter (Income Tax Regulations). [T.D. 7059, 35 FR 14549, Sept. 17, 1970]
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
§ 301.6655-1 Failure by corporation to pay estimated income tax.
