26 CFR 28.6151-1
§ 28.6151-1 Time and place for paying tax shown on returns.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 28.6151-1, § 28.6151-1 Time and place for paying tax shown on returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112909
- Permanent ID
ys:prov:112909@1- SHA-256
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Full text
(a) In general. The section 2801 tax shown on the return must be paid at the time prescribed in § 28.6071-1 for filing the return, and in the manner prescribed in § 28.6091-1 for filing the return.
(b) Applicability date. This section applies to covered gifts or covered bequests received on or after January 1, 2025.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.