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Code · CFR · Title 26 — Internal Revenue · Part 301 · § 301.6655-1

§ 301.6655-1. Failure by corporation to pay estimated income tax.

36 words·~1 min read·/us/cfr/t26/s§ 301.6655-1·

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(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]
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  • T.D. 9347
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§ 301.6655-1
Failure by corporation to pay estimated income tax.
Treas. Dec.T.D. 9347
Cites 1Cited by 0 across 0 sources
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