Place and Due Date for Payment of Tax
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
In this part
- § 301.6151-1 Time and place for paying tax shown on returns.
- § 301.6153-1 Installment payments of estimated income tax by individuals.
- § 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 to liquidation…
- § 301.6163-1 Extension of time for payment of estate tax on value of reversionary or…
- § 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.
- § 301.6165-1 Bonds where time to pay the tax or deficiency has been extended.
- § 301.6166-1 Extension of time for payment of estate tax where estate consists largely…
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