1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Time and Place for Paying Tax
  6. Topic - Place and Due Date for Payment of Tax
  7. 26 CFR § 301.6151-1
26 CFR § 301.6151-1
Time and place for paying tax shown on returns
June 25, 2020
CFR

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.

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§ 301.6153-1 Installment payments of estimated income tax by individuals

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