Information and Returns›records, statements, and special returns
§ 301.6015-1 Declaration of estimated income tax by individuals.
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
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).
[T.D. 7427, 41 FR 34033, Aug. 12, 1976]
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