[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 430]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6153-3  Short taxable years.

    In the case of a short taxable year of an individual for which a 
declaration is required to be filed the estimated tax shall be paid in 
equal installments, one at the time of filing the declaration, one on 
the 15th day of the 6th month of the taxable year and another on the 
15th day of the 9th month of such year unless the short taxable year 
closed during or prior to such 6th or 9th month, and one on the 15th day 
of the 1st month of the succeeding taxable year. For example, if the 
short taxable year is the period of 10 months from January 1, 1955, to 
October 31, 1955, and the declaration is required to be filed on or 
before April 15, 1955, the estimated tax is payable in 4 equal 
installments, one on the date of filing the declaration, and one each on 
June 15, September 15, and November 15, 1955. If in such case the 
declaration is required to be filed after April 15 but on or before June 
15, the tax will be payable in 3 equal installments, one on the date of 
filing the declaration, and one each on September 15, and November 15, 
1955. The provisions of paragraph (a)(3) of Sec.  1.6153-1, relating to 
payment of estimated tax in any case in which the declaration is filed 
after the time prescribed in section 6073 and Sec. Sec.  1.6073-1 to 
1.6073-4, inclusive, are equally applicable to the payment of the 
estimated tax for short taxable years.

[T.D. 6500, 25 FR 12139, Nov. 26, 1960]