Treasury Regulations · 26 CFR
§ 55.6151-1. Time and place for paying of 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 § 55.6151-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 1, 1988 by T.D. 8180
- Issued under
- 26 U.S.C. § 6151
- Length
- 95 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 0
The tax shown on any return which is imposed by Chapter 44 shall, without notice or assessment and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see §§ 55.6071-1 and 55.6091-1. For provisions relating to the extension of time for paying the tax see § 55.6161-1.
[T.D. 8180, 53 FR 6148, Mar. 1, 1988]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8180 (53 FR 6148)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 55 Excise tax on real estate investment trusts and regulated investment companies
- Subpart C Procedure and Administration
Nearby sections
- § 55.6091-1 Place for filing Chapter 44 tax returns.
- § 55.6091-2 Exceptional cases.
- § 55.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 55.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 55.6151-1 Time and place for paying of tax shown on returns.
- § 55.6161-1 Extension of time for paying tax or deficiency.
- § 55.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 55.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 55.6694-2 Penalties for understatement due to an unreasonable position.