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Treasury Regulations · 26 CFR

§ 157.6151-1. Time and place for paying of tax shown on returns.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 6151

Cite as 26 CFR § 157.6151-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.
Issued under
26 U.S.C. § 6151
Length
80 words · about 1 min to read
Cross-references
cites 0 Code sections and 3 regulations; cited by 0

The tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code shown on any return must, without assessment or notice and demand, be paid at the time and place specified in the forms and instructions provided by the Internal Revenue Service. For provisions relating to the time and place for filing such return, see § 157.6071-1 and § 157.6091-1. For provisions relating to the extension of time for paying the tax, see § 157.6161-1.

Other regulations under § 6151

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 157 Excise tax on structured settlement factoring transactions
  3. Subpart B Procedure and Administration

Nearby sections