# Treas. Reg. § 301.6654-1: Failure by individual to pay estimated income tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6654-1>. Interprets 26 U.S.C. § 6654.

For regulations under section 6654, see §§ 1.6654-1 to 1.6654-5, inclusive, of this chapter (Income Tax Regulations). 

[T.D. 7282, 38 FR 19029, July 19, 1973]