Subjgrp 13. Time and Place for Paying Tax

• § 1.6151-1 - Time and place for paying tax shown on returns.
• § 1.6153-1 - Payment of estimated tax by individuals.
• § 1.6153-2 - Fiscal years.
• § 1.6153-3 - Short taxable years.
• § 1.6153-4 - Extension of time for paying the estimated tax.