26 CFR · Internal Revenue
§ 40.6151(a)-1 — Time and place for paying tax shown on return.
26 CFR § 40.6151(a)-1
TitleTitle 26: Internal RevenuePartPart 40: Excise Tax Procedural Regulations
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 40.6151(a)-1 (Time and place for paying tax shown on return.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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26 C.F.R. § 40.6151(a)-1 (2026).
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Nearby Sections
11
§ 40.6071(a)-1
Time for filing returns.§ 40.6091-1
Place for filing returns.§ 40.6101-1
Period covered by returns.§ 40.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.§ 40.6151(a)-1
Time and place for paying tax shown on return.§ 40.6302(c)-1
Deposits.§ 40.6302(c)-2
Special rules for September.§ 40.6302(c)-3
Deposits under chapter 33.Cite This Page — Counsel Stack
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26 C.F.R. § 40.6151(a)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/40/40.6151(a)-1.