26 C.F.R. § 301.6015-1   Declaration of estimated income tax by individuals.

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§ 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]

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