Place and Due Date for Payment of Tax

Sections

• 301.6151-1
  § 301.6151-1 Time and place for paying tax shown on returns.
• 301.6153-1
  § 301.6153-1 Installment payments of estimated income tax by individuals.
• 301.6155-1
  § 301.6155-1 Payment on notice and demand.
• 301.6159-0
  § 301.6159-0 Table of contents.
• 301.6159-1
  § 301.6159-1 Agreements for payment of tax liabilities in installments.
• 301.6161-1
  § 301.6161-1 Extension of time for paying tax.
• 301.6162-1
  § 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
• 301.6163-1
  § 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
• 301.6164-1
  § 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.
• 301.6165-1
  § 301.6165-1 Bonds where time to pay the tax or deficiency has been extended.
• 301.6166-1
  § 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.