CFR /  Title 26  /  Part 301  /  Sec. 301.6654-1 Failure by individual to pay estimated income tax.

For regulations under section 6654, see Sec. Sec. 1.6654-1 to 1.6654-5, inclusive, of this chapter (Income Tax Regulations). [T.D. 7282, 38 FR 19029, July 19, 1973]