GroundRules
26 CFR 301.6655-1: -1 Failure by corporation 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
(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.
Collected 2026-08-27T02:25:11Z. Source file · JSON