Time and Place for Paying Tax

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.