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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 25.6302-1: -1 Voluntary payments of gift taxes by electronic funds transfer.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER B—ESTATE AND GIFT TAXES
  4. PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 25 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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