[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6151-1]

[Page 152]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                      Time and Place for Paying Tax
 
Sec. 301.6151-1  Time and place for paying tax shown on returns.

                  Place and Due Date for Payment of Tax


    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.