1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter B - ESTATE AND GIFT TAXES
  4. Part 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
  5. Topic - Procedure and Administration
  6. 26 CFR § 20.6302-1
26 CFR § 20.6302-1
Voluntary payments of estate taxes by electronic funds transfer
June 25, 2020
CFR

Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 20 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner.

[T.D. 8828, 64 FR 37676, July 13, 1999]

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§ 20.6166A-4 Special rules applicable where due date of return was before September 3, 1958
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§ 20.6314-1 Duplicate receipts for payment of estate taxes

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