GroundRules
26 CFR 28.6151-1: -1 Time and place for paying tax shown on returns.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER B—ESTATE AND GIFT TAXES
- PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES
(a) In general. The section 2801 tax shown on the return must be paid at the time prescribed in § 28.6071-1 for filing the return, and in the manner prescribed in § 28.6091-1 for filing the return.
(b) Applicability date. This section applies to covered gifts or covered bequests received on or after January 1, 2025.
Collected 2026-08-27T02:25:11Z. Source file · JSON