26 CFR 28.6151-1 - Time and place for paying tax shown on returns.

Regulations last checked for updates: Jan 18, 2025

Title 26 - Internal Revenue last revised: Jan 15, 2025

View all text of Part 28 [§ 28.2801-0 - § 28.7701-1]

§ 28.6151-1 - Time and place for paying tax shown on returns.

(a) In general. The section 2801 tax shown on the return must be paid at the time prescribed in § 28.6071-1 for filing the return, and in the manner prescribed in § 28.6091-1 for filing the return.

(b) Applicability date. This section applies to covered gifts or covered bequests received on or after January 1, 2025.

authority: 26 U.S.C. 7805.

source: 90 FR 3395, Jan. 14, 2025, unless otherwise noted.

cite as: 26 CFR 28.6151-1