[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: 26CFR301.6153-1] [Page 152] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Time and Place for Paying Tax Sec. 301.6153-1 Installment payments of estimated income tax by individuals. For provisions relating to installment payments of estimated income tax by individuals, see Sec. Sec. 1.6153-1 to 1.6153-4, inclusive, of this chapter (Income Tax Regulations).