[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.