GroundRules
26 CFR 301.6654-1: -1 Failure by individual to pay estimated income tax.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 301—PROCEDURE AND ADMINISTRATION
- Additions to the Tax, Additional Amounts, and Assessable Penalties
For regulations under section 6654, see §§ 1.6654-1 to 1.6654-5, inclusive, of this chapter (Income Tax Regulations).
Collected 2026-08-27T02:25:11Z. Source file · JSON