Treasury Regulations · 26 CFR
§ 28.6151-1. Time and place for paying tax shown on returns.
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 § 28.6151-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 90 FR 3395, Jan. 14, 2025, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6151
- Length
- 58 words · about 1 min to read
- Cross-references
- cites 1 Code section and 2 regulations; cited by 0
¶(a) In general. The section 2801 tax shown on the return must be paid at the time prescribed in § 28.6071-1 for filing the return, and in the manner prescribed in § 28.6091-1 for filing the return.
¶(b) Applicability date. This section applies to covered gifts or covered bequests received on or after January 1, 2025.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 28 Imposition of tax on gifts and bequests from covered expatriates
Nearby sections
- § 28.6091-1 Place for filing returns.
- § 28.6101-1 Period covered by returns.
- § 28.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 28.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 28.6151-1 Time and place for paying tax shown on returns.
- § 28.6694-1 Section 6694 penalties applicable to return preparer.
- § 28.6694-2 Penalties for understatement due to an unreasonable position.
- § 28.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 28.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.