26 C.F.R. § 301.6151-1 Time and place for paying tax shown on returns.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
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.
