{"data":{"id":"us/26-cfr-20.6302-1","jurisdiction":"us","citation":"26 CFR 20.6302-1","heading":"-1 Voluntary payments of estate taxes by electronic funds transfer.","body":"Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 20 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"6484cc7a66c71dd1bd88f37e74190d8527e6e94faec3b04bb05a7cff4f1a5aca","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.6166a-4","next":"us/26-cfr-20.6314-1"},"notice":"GroundRules: Original legal text. Not legal advice."}