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Treasury Regulations · 26 CFR Part 301

Subpart ECFR5e6d36e991c3875. Time and Place for Paying Tax

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Place and Due Date for Payment of Tax §§ 301.6151-1 to 301.6166-1

    1. § 301.6151-1 Time and place for paying tax shown on returns.
    2. § 301.6153-1 Installment payments of estimated income tax by individuals.
    3. § 301.6155-1 Payment on notice and demand.
    4. § 301.6159-0 Table of contents.
    5. § 301.6159-1 Agreements for payment of tax liabilities in installments.
    6. § 301.6161-1 Extension of time for paying tax.
    7. § 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
    8. § 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
    9. § 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.
    10. § 301.6165-1 Bonds where time to pay the tax or deficiency has been extended.
    11. § 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.