26 C.F.R. § 301.6151-1. - § 301.6151-1 Time and Place for Paying Tax Shown on Returns.

Current as of May 27, 2026

Section 301.6151-1 - § 301.6151-1 Time and Place for Paying Tax Shown on Returns.Section 301.6151-1 - § 301.6151-1 Time and Place for Paying Tax Shown on Returns.

Section 301.6114-1 - § 301.6114-1 Treaty-based Return Positions.Section 301.6153-1 - § 301.6153-1 Installment Payments of Estimated Income Tax by Individuals.

§ 301.6151-1 Time and place for paying tax shown on returns.

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.

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