Code of Federal Regulations · Section
§ 157.6151-1 — -1 Time And Place For Paying Of Tax Shown On Returns
26 C.F.R. § 157.6151-1
View:
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.
Authorizing Statute
-
Rules and regulations26 U.S.C. § 7805
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Time for filing returns and other documents26 U.S.C. § 6071
-
General requirement of return, statement, or list26 U.S.C. § 6011
-
Signing of returns and other documents26 U.S.C. § 6061
-
Place for filing returns or other documents26 U.S.C. § 6091
-
Extension of time for paying tax26 U.S.C. § 6161
-
Extension of time for filing returns26 U.S.C. § 6081
-
Identifying numbers26 U.S.C. § 6109