Code of Federal Regulations · Section

§ 156.6151-1 — -1 Time And Place For Paying Of Tax Shown On Returns

26 C.F.R. § 156.6151-1

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The tax under chapter 54 (Greenmail) of the Code shown on any return shall, without notice of 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 §§ 156.6071-1 and 156.6091-1. For provisions relating to the extension of time for paying the tax, see § 156.6161-1.

26 C.F.R. § 156.6109-1 26 C.F.R. § 156.6161-1

Authorizing Statute

Information returns of tax return preparers
26 U.S.C. § 6060
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Extension of time for filing returns
26 U.S.C. § 6081
Identifying numbers
26 U.S.C. § 6109
Notice or regulations requiring records, statements, and special returns
26 U.S.C. § 6001