CFR›Title 27›Chapter I›Part 26›Subpart E›Subject Group Payment of Tax by Return ContainsSections § 26.111–§ 26.113CorpusDaily eCFRDisplayed edition2026-08-05Last updated2026-08-05 Sections § 26.111 § 26.111 General. § 26.112 § 26.112 Returns for deferred payment of tax. § 26.112a § 26.112a Payment of tax by electronic fund transfer. § 26.113 § 26.113 Returns for prepayment of taxes.