Regulations last checked for updates: Feb 06, 2026

Title 26 - Internal Revenue last revised: Jan 15, 2026
All TitlesTitle 26Chapter IPart 301Subpart 0 - Time and Place for Paying Tax
View all text of Subpart 0 [§ 301.6151-1 - § 301.6166-1]
§ 301.6151-1 - Time and place for paying tax shown on returns.

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.

authority: 26 U.S.C. 7805.
source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
cite as: 26 CFR 301.6151-1
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