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Procedure and Administration

§ 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.

26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954 · 2026 edition · updated 2026-10-04 · United States

Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 25 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner.

[T.D. 8828, 64 FR 37676, July 13, 1999]

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▸Contents — 26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954
26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954

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