{"data":{"id":"us/26-cfr-301.6654-1","jurisdiction":"us","citation":"26 CFR 301.6654-1","heading":"-1 Failure by individual to pay estimated income tax.","body":"For regulations under section 6654, see §§ 1.6654-1 to 1.6654-5, inclusive, of this chapter (Income Tax Regulations).","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"052afea37e0d996bd2e8ff3b27546534258c80c03680224da3012036e88bdc37","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6653-1","next":"us/26-cfr-301.6655-1"},"notice":"GroundRules: Original legal text. Not legal advice."}