CFR /  Title 26  /  Part 301  /  Sec. 301.6655-1 Failure by corporation to pay estimated income tax.

(a) For regulations under section 6655, see Sec. Sec. 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. [T.D. 9347, 72 FR 44366, Aug. 7, 2007]