Sec. 301.6655-1 Failure by corporation to pay estimated income tax.
For regulations under section
6655, see §§
1.6655-1through 1.6655-7 of this chapter.
(b) Effective/applicability date: This section applies to taxable years beginning after September 6, 2007.
[Adopted by T.D. 6268, 22 FR 9143, Nov. 16, 1957, as amended by T.D. 6498, 25 FR 10154, Oct. 25, 1960. Revised at 32 FR 15241, Nov. 3, 1967. Revised again by T.D. 7059, 35 FR 14549, Sept. 17, 1970. Further revised by
T.D. 9347, 72 FR 44338-44366, Aug. 7, 2007.]
