Title 26
SECTION 301.6655-1
301.6655-1 Failure by corporation to pay estimated income tax.
§ 301.6655-1 Failure by corporation to pay estimated income tax.(a) For regulations under section 6655, see §§ 1.6655-1 through 1.6655-7 of this chapter.
(b) Effective/applicability date: This section applies to taxable years beginning after September 6, 2007.
[T.D. 9347, 72 FR 44366, Aug. 7, 2007]