Subpart 0-i 1. Time and Place for Paying Tax

• Place and Due Date for Payment of Tax

  • SECTION § 301.6151-1 - Time and place for paying tax shown on returns.
  • SECTION § 301.6153-1 - Installment payments of estimated income tax by individuals.
  • SECTION § 301.6155-1 - Payment on notice and demand.
  • SECTION § 301.6159-0 -
  • SECTION § 301.6159-1 - Agreements for payment of tax liabilities in installments.
  • SECTION § 301.6161-1 - Extension of time for paying tax.
  • SECTION § 301.6162-1 - Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
  • SECTION § 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
  • SECTION § 301.6164-1 - Extension of time for payment of taxes by corporations expecting carrybacks.
  • SECTION § 301.6165-1 - Bonds where time to pay the tax or deficiency has been extended.
  • SECTION § 301.6166-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely held business.