1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i1
  6. subjgrp 55
  7. § 301.6151-1

View all text of Subjgrp 55 [§ 301.6151-1 - § 301.6166-1]

§ 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.

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.6151-1