Treasury Regulations (26 C.F.R.)
26 CFR § 25.6151-1
Time and place for paying tax shown on return.
Official textecfr.govlast amended
The tax shown on the gift tax return is to be paid by the donor at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return), unless the time for paying the tax is extended in accordance with the provisions of section 6161. However, for provisions relating to certain cases in which the time for paying the gift tax is postponed by reason of an individual serving in, or in support of, the Armed Forces of the United States in a combat zone, see section 7508. For provisions relating to the time and place for filing the return, see §§ 25.6075-1 and 25.6091-1.
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In this part (40 sections)
- 25.2704-1 · Lapse of certain rights.
- 25.2704-2 · Transfers subject to applicable restrictions.
- 25.2704-3 · Effective date.
- 25.6001-1 · Records required to be kept.
- 25.6011-1 · General requirement of return, statement, or list.
- 25.6011-4 · Requirement of statement disclosing participation in…
- 25.6019-1 · Persons required to file returns.
- 25.6019-2 · Returns required in case of consent under section 2513.
- 25.6019-3 · Contents of return.
- 25.6019-4 · Description of property listed on return.
- 25.6060-1 · Reporting requirements for tax return preparers.
- 25.6061-1 · Signing of returns and other documents.
- 25.6065-1 · Verification of returns.
- 25.6075-1 · Returns, time for filing gift tax returns for gifts made…
- 25.6075-2 · Returns; time for filing gift tax returns for gifts made…
- 25.6081-1 · Automatic extension of time for filing gift tax returns.
- 25.6091-1 · Place for filing returns and other documents.
- 25.6091-2 · Exceptional cases.
- 25.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 25.6109-1 · Tax return preparers furnishing identifying numbers for…
- 25.6151-1 · Time and place for paying tax shown on return.
- 25.6161-1 · Extension of time for paying tax or deficiency.
- 25.6165-1 · Bonds where time to pay tax or deficiency has been extended.
- 25.6302-1 · Voluntary payments of gift taxes by electronic funds…
- 25.6321-1 · Lien for taxes.
- 25.6323-1 · Validity and priority against certain persons.
- 25.6324-1 · Special lien for gift tax.
- 25.6601-1 · Interest on underpayment, nonpayment, or extensions of time…
- 25.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 25.6694-2 · Penalties for understatement due to an unreasonable…
- 25.6694-3 · Penalty for understatement due to willful, reckless, or…
- 25.6694-4 · Extension of period of collection when tax return preparer…
- 25.6695-1 · Other assessable penalties with respect to the preparation…
- 25.6696-1 · Claims for credit or refund by tax return preparers.
- 25.6905-1 · Discharge of executor from personal liability for…
- 25.7101-1 · Form of bonds.
- 25.7520-1 · Valuation of annuities, unitrust interests, interests for…
- 25.7520-2 · Valuation of charitable interests.
- 25.7520-3 · Limitation on the application of section 7520.
- 25.7520-4 · Transitional rules.