Additions to the Tax, Additional Amounts, and Assessable Penalties›Additions to the Tax and Additional Amounts
§ 301.6655-1 Failure by corporation to pay estimated income tax.
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
(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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