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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 301Subpart 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 -
§ 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.
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