[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.6151-1]

[Page 682]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  25.6151-1  Time and place for paying tax shown on return.

    The tax shown on the gift tax return is to be paid by the donor at 
the time and place fixed for filing the return (determined without 
regard to any extension of time for filing the return), unless the time 
for paying the tax is extended in accordance with the provisions of 
section 6161. However, for provisions relating to certain cases in which 
the time for paying the gift tax is postponed by reason of an individual 
serving in, or in support of, the Armed Forces of the United States in a 
combat zone, see section 7508. For provisions relating to the time and 
place for filing the return, see Sec. Sec.  25.6075-1 and 25.6091-1.