26 CFR 301.6153-1 - Installment payments of estimated income tax by individuals.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Subpart 0 [§ 301.6151-1 - § 301.6166-1]

§ 301.6153-1 - Installment payments of estimated income tax by individuals.

For provisions relating to installment payments of estimated income tax by individuals, see §§ 1.6153-1 to 1.6153-4, inclusive, of this chapter (Income Tax Regulations).