# Treas. Reg. § 301.6015-1: Declaration of estimated income tax by individuals.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6015-1>. Interprets 26 U.S.C. § 6015.

For provisions relating to requirements of declarations of estimated income tax by individuals, see §§ 1.6015 (a)-1 through 1.6015 (j)-1 of this chapter (Income Tax Regulations). 

[T.D. 7427, 41 FR 34033, Aug. 12, 1976]