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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 301
Subpart 0 - Time and Place for Paying Tax
PLACE AND DUE DATE FOR PAYMENT OF TAX
§ 301.6151-1 - Time and place for paying tax shown on returns.
§ 301.6153-1 - Installment payments of estimated income tax by individuals.
§ 301.6155-1 - Payment on notice and demand.
§ 301.6159-0 - Table of contents.
§ 301.6159-1 - Agreements for payment of tax liabilities in installments.
§ 301.6161-1 - Extension of time for paying tax.
§ 301.6162-1 - Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
§ 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
§ 301.6164-1 - Extension of time for payment of taxes by corporations expecting carrybacks.
§ 301.6165-1 - Bonds where time to pay the tax or deficiency has been extended.
§ 301.6166-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
authority:
Section 301.1474-1 also issued under
26 U.S.C. 1474
(f)
source:
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
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