Treasury Regulations · 26 CFR
§ 1.6654-7. Applicability.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6654
Cite as 26 CFR § 1.6654-7
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Last amended
- September 2, 2005 by T.D. 9224
- Issued under
- 26 U.S.C. § 6654
- Length
- 61 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
Section 6654 is applicable only with respect to taxable years beginning after December 31, 1954. Section 294(d) of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955.
[T.D. 6500, 25 FR 12150, Nov. 26, 1960. Redesignated by T.D. 7282, 38 FR 19028, July 17, 1973. Redesignated by T.D. 9224, 70 FR 52301, Sept. 2, 2005]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9224 (70 FR 52301)
- Amended by T.D. 7282 (38 FR 19028)
- Issued by T.D. 6500 (25 FR 12150)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Additions to the tax, additional amounts, and assessable penalties
Nearby sections
- § 1.6654-2 Exceptions to imposition of the addition to the tax in the case of individuals.
- § 1.6654-3 Short taxable years of individuals.
- § 1.6654-5 Payments of estimated tax.
- § 1.6654-6 Nonresident alien individuals.
- § 1.6654-7 Applicability.
- § 1.6655-0 Table of contents.
- § 1.6655-1 Addition to the tax in the case of a corporation.
- § 1.6655-2 Annualized income installment method.
- § 1.6655-2T Safe harbor for certain installments of tax due before July 1, 1987 (temporary).