CFR›Title 26›Chapter I›Part 1›Subject Group Time and Place for Paying Tax ContainsSections 1.6151-1–1.6153-4CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.6151-1 § 1.6151-1 Time and place for paying tax shown on returns. 1.6153-1 § 1.6153-1 Payment of estimated tax by individuals. 1.6153-2 § 1.6153-2 Fiscal years. 1.6153-3 § 1.6153-3 Short taxable years. 1.6153-4 § 1.6153-4 Extension of time for paying the estimated tax. Previous Terminal Railroad Corporations and Their Shareholders Terminal Railroad Corporations and Their Shareholders Next Time for Filing Returns and Other Documents Time for Filing Returns and Other Documents