CFR /  Title 26  /  Part 301  /  Sec. 301.6015-1 Declaration of estimated income tax by individuals.

For provisions relating to requirements of declarations of estimated income tax by individuals, see Sec. Sec. 1.6015 (a)-1 through 1.6015 (j)-1 of this chapter (Income Tax Regulations). [T.D. 7427, 41 FR 34033, Aug. 12, 1976]