Sec. 1.6654-4 Waiver of penalty for underpayment of 1971 estimated tax by an individual. [Reserved]
[T.D. 7282, 38 FR 19028, July 17, 1973. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]
Sec. 1.6654-4 Waiver of penalty for underpayment of 1971 estimated tax by an individual. [Reserved]
[T.D. 7282, 38 FR 19028, July 17, 1973. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]