26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Time and Place for Paying Tax›Place and Due Date for Payment of Tax
§ 301.6153-1 Installment payments of estimated income tax by individuals.
26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California
For provisions relating to installment payments of estimated income tax by individuals, see §§ 1.6153-1 to 1.6153-4, inclusive, of this chapter (Income Tax Regulations).
Get a plain-English answer with a citation back to this text.
Ask AI about this code