{"data":{"id":"us/26-cfr-301.6151-1","jurisdiction":"us","citation":"26 CFR 301.6151-1","heading":"-1 Time and place for paying tax shown on returns.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Time and Place for Paying Tax"],"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":"f53de627834fedd63fa37890a534b65e4b8f098204f63a27f6f45c34eab09ba5","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6114-1","next":"us/26-cfr-301.6153-1"},"notice":"GroundRules: Original legal text. Not legal advice."}