§ 301.6655-1. Failure by corporation to pay estimated income tax.

Other regulations under § 6655

• § 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).
• § 1.6655-3 Adjusted seasonal installment method.
• § 1.6655-4 Large corporations.
• § 1.6655-5 Short taxable year.
• § 1.6655-6 Methods of accounting.
• § 1.6655-7 Addition to tax on account of excessive adjustment under section 6425.
• § 1.6655(e)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 6655 Failure by corporation to pay estimated income tax

Regulations it cites

• § 1.6655-1 Addition to the tax in the case of a corporation.

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 7, 2007Issued by T.D. 9347 (72 FR 44366)

Where it sits in 26 CFR

1. Subchapter F Procedure and administration
2. Part 301 Procedure and administration
3. Subpart ECFRe7a848e7ecebb4b Additions to the Tax, Additional Amounts, and Assessable Penalties
4. Additions to the Tax and Additional Amounts

Nearby sections

• § 301.6652-2 Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.
• § 301.6652-3 Failure to file information with respect to employee retirement benefit plan.
• § 301.6653-1 Failure to pay tax.
• § 301.6654-1 Failure by individual to pay estimated income tax.
• § 301.6655-1 Failure by corporation to pay estimated income tax.
• § 301.6656-1 Abatement of penalty.
• § 301.6657-1 Bad checks.
• § 301.6658-1 Addition to tax in case of jeopardy.
• § 301.6659-1 Applicable rules.