View all text of Subchapter A [§ 6151 - § 6159]
§ 6151. Time and place for paying tax shown on returns
(a) General rule
(b) Exceptions
(1) Income tax not computed by taxpayer
(2) Use of government depositaries
(c) Date fixed for payment of tax
(Aug. 16, 1954, ch. 736, 68A Stat. 757; Pub. L. 89–713, § 1(b), Nov. 2, 1966, 80 Stat. 1108; Pub. L. 94–452, § 3(c)(2), Oct. 2, 1976, 90 Stat. 1514; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)