§ 301.6015-1. Declaration of estimated income tax by individuals.

Other regulations under § 6015

• § 1.6015-0 Table of contents.
• § 1.6015-1 Relief from joint and several liability on a joint return.
• § 1.6015-2 Relief from liability applicable to all qualifying joint filers.
• § 1.6015-3 Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
• § 1.6015-4 Equitable relief.
• § 1.6015-5 Time and manner for requesting relief.
• § 1.6015-6 Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
• § 1.6015-7 Tax Court review.
• § 1.6015-8 Applicable liabilities.
• § 1.6015-9 Effective date.

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.

1. August 12, 1976Issued by T.D. 7427 (41 FR 34033)

Where it sits in 26 CFR

1. Subchapter F Procedure and administration
2. Part 301 Procedure and administration
3. Subpart ECFR1b5d05d4bfe19f9 Information and Returns
4. Records, statements, and special returns

Nearby sections

• § 301.6012-1 Persons required to make returns of income.
• § 301.6012-2 Required use of electronic form for income tax returns of certain political organizations.
• § 301.6013-1 Joint returns of income tax by husband and wife.
• § 301.6014-1 Income tax return—tax not computed by taxpayer.
• § 301.6015-1 Declaration of estimated income tax by individuals.
• § 301.6016-1 Declarations of estimated income tax by corporations.
• § 301.6017-1 Self-employment tax returns.
• § 301.6018-1 Estate tax returns.
• § 301.6019-1 Gift tax returns.