[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: 26CFR301.6655-1] [Page 418] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Additions to the Tax, Additional Amounts, and Assessable Penalties Sec. 301.6655-1 Failure by corporation to pay estimated income tax. For regulations under section 6655, see Sec. Sec. 1.6655-1 to 1.6655-3, inclusive, and Sec. 1.6655-5, of this chapter (Income Tax Regulations). [T.D. 7059, 35 FR 14549, Sept. 17, 1970]