Treasury Regulations, Subchapter F, Sec. 301.6015-1
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Sec. 301.6015-1 Declaration of estimated income tax by individuals
For provisions relating to requirements of declarations of estimated income tax by individuals, see §§1.6015 (a)–1 through 1.6015 (j)–1 of this chapter (Income Tax Regulations).
[T.D. 7427, 41 FR 34033, Aug. 12, 1976]
