26 C.F.R. § 28.6151-1

Time and place for paying tax shown on returns.

Last amended: 2025Year: 2026Length: 56 wordsSubsections: 2Official source

Cite as 26 C.F.R. § 28.6151-1 (2026)

(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. (b) Applicability date. This section applies to covered gifts or covered bequests received on or after January 1, 2025.
Cross-references to the CFR
28.6071-128.6091-1
26 C.F.R. § 28.6151-1: Time and place for paying tax shown on returns. | Justis AI