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

26 CFR 301.6151-1: -1 Time and place for paying tax shown on returns.

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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 F—PROCEDURE AND ADMINISTRATION
  4. PART 301—PROCEDURE AND ADMINISTRATION
  5. Time and Place for Paying Tax

For provisions concerning the time and place for paying tax shown on returns with respect to a particular tax, see the regulations relating to such tax.

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

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