TourAxiom/US Federal/Statutes/Title 26/§ 6654/(i)/(1)/(D)Official sourcecitesubsection (h) shall be applied—(i)#by substituting “March 1” for “January 31”, and(ii)#by treating the required installment described in subparagraph (A) of this paragraph as the 4th required installment.← 26 U.S.C. § 6654(i)(1)(C)