26 C.F.R. § 301.6151-1

Time and place for paying tax shown on returns.

Last amended: 2016Year: 2026Length: 26 wordsOfficial source

Cite as 26 C.F.R. § 301.6151-1 (2026)

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.
26 C.F.R. § 301.6151-1: Time and place for paying tax shown on returns. | Justis AI