{"data":{"id":"us/26-cfr-28.6151-1","jurisdiction":"us","citation":"26 CFR 28.6151-1","heading":"-1 Time and place for paying tax shown on returns.","body":"(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.\n(b) Applicability date. This section applies to covered gifts or covered bequests received on or after January 1, 2025.","path":["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"],"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":"c22fba953bb31bba396d1ed802504553a00ac2f26413531e6626a4b1ed692f99","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-28.6109-1","next":"us/26-cfr-28.6694-1"},"notice":"GroundRules: Original legal text. Not legal advice."}