26 CFR § 301.6655-1 - Failure by corporation to pay estimated income tax.
---
identifier: "/us/cfr/t26/s301.6655-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6655-1 - Failure by corporation to pay estimated income tax."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6655-1"
section_name: "Failure by corporation to pay estimated income tax."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---
# 301.6655-1 Failure by corporation to pay estimated income tax.
(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]