{"data":{"id":"us/26-cfr-301.6655-1","jurisdiction":"us","citation":"26 CFR 301.6655-1","heading":"-1 Failure by corporation to pay estimated income tax.","body":"(a) For regulations under section 6655, see §§ 1.6655-1 through 1.6655-7 of this chapter.\n(b) Effective/applicability date: This section applies to taxable years beginning after September 6, 2007.","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":"e6549a1a3f0d5ea128ea5b823af8cbc6653e2e147524004a60746d578f01dc65","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6654-1","next":"us/26-cfr-301.6656-1"},"notice":"GroundRules: Original legal text. Not legal advice."}