# Treas. Reg. § 301.6655-1: Failure by corporation to pay estimated income tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6655-1>. Interprets 26 U.S.C. § 6655.

(a) For regulations under section 6655, see §§ 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]