26 CFR 301.6015-1

§ 301.6015-1 Declaration of estimated income tax by individuals.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6015-1, § 301.6015-1 Declaration of estimated income tax by individuals, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114141
Permanent ID: ys:prov:114141@1
SHA-256: 9f783ade18c6ef8bd2f2e3f05243b77a02e29868f3439513aad6d5eb70f42ab8

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Full text

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).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.