Treasury Regulations (26 C.F.R.)
26 CFR § 301.6151-1
Time and place for paying tax shown on returns.
Official textecfr.govlast amended
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.
Source: view the official text
In this part (40 sections)
- 301.6104(d)-3 · (d)-3 Tax-exempt organization subject to harassment…
- 301.6105-1 · Compilation of relief from excess profits tax cases.
- 301.6106-1 · Publicity of unemployment tax returns.
- 301.6108-1 · Publication of statistics of income.
- 301.6109-1 · Identifying numbers.
- 301.6109-2 · Authority of the Secretary of Agriculture to collect…
- 301.6109-3 · IRS adoption taxpayer identification numbers.
- 301.6109-4 · IRS truncated taxpayer identification numbers.
- 301.6110-1 · Public inspection of written determinations and background…
- 301.6110-2 · Meaning of terms.
- 301.6110-3 · Deletion of certain information in written determinations…
- 301.6110-4 · Communications from third parties.
- 301.6110-5 · Notice and time requirements; actions to restrain…
- 301.6110-6 · Written determinations issued in response to requests…
- 301.6110-7 · Miscellaneous provisions.
- 301.6111-1T · Questions and answers relating to tax shelter…
- 301.6111-2 · Confidential corporate tax shelters.
- 301.6111-3 · Disclosure of reportable transactions.
- 301.6112-1 · Material advisors of reportable transactions must keep…
- 301.6114-1 · Treaty-based return positions.
- 301.6151-1 · Time and place for paying tax shown on returns.
- 301.6153-1 · Installment payments of estimated income tax by…
- 301.6155-1 · Payment on notice and demand.
- 301.6159-0 · Table of contents.
- 301.6159-1 · Agreements for payment of tax liabilities in installments.
- 301.6161-1 · Extension of time for paying tax.
- 301.6162-1 · Extension of time for payment of tax on gain attributable…
- 301.6163-1 · Extension of time for payment of estate tax on value of…
- 301.6164-1 · Extension of time for payment of taxes by corporations…
- 301.6165-1 · Bonds where time to pay the tax or deficiency has been…
- 301.6166-1 · Extension of time for payment of estate tax where estate…
- 301.6201-1 · Assessment authority.
- 301.6203-1 · Method of assessment.
- 301.6204-1 · Supplemental assessments.
- 301.6205-1 · Special rules applicable to certain employment taxes.
- 301.6211-1 · Deficiency defined.
- 301.6212-1 · Notice of deficiency.
- 301.6212-2 · Definition of last known address.
- 301.6213-1 · Restrictions applicable to deficiencies; petition to Tax…
- 301.6213-2 · Omission of correct vehicle identification number.