Title 26
SECTION 301.6654-1
301.6654-1 Failure by individual to pay estimated income tax.
§ 301.6654-1 Failure by individual to pay estimated income tax.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]