[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6015-1] [Page 21] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Information and Returns 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 Sec. Sec. 1.6015 (a)-1 through 1.6015 (j)-1 of this chapter (Income Tax Regulations). [T.D. 7427, 41 FR 34033, Aug. 12, 1976] [[Page 22]]