Title 26

SECTION 301.6153-1

301.6153-1 Installment payments of estimated income tax by individuals.

§ 301.6153-1 Installment payments of estimated income tax by individuals.

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).

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