# Treas. Reg. § 301.6073-1: Time for filing declarations of estimated income tax by individuals.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6073-1>.

For provisions relating to time for filing declarations of estimated income tax by individuals, see §§ 1.6073-1 to 1.6073-4, inclusive, of this chapter (Income Tax Regulations).