26 C.F.R. § 25.6302-1

Voluntary payments of gift taxes by electronic funds transfer.

Last amended: 2015Year: 2026Length: 40 wordsOfficial source

Cite as 26 C.F.R. § 25.6302-1 (2026)

Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 25 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner. [T.D. 8828, 64 FR 37676, July 13, 1999]
26 C.F.R. § 25.6302-1: Voluntary payments of gift taxes by electronic funds transfer. | Justis AI