Code of Federal Regulations · Section
§ 58.6151-1 — -1 Time And Place For Paying Of Tax Shown On Returns
26 C.F.R. § 58.6151-1
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(a) In general. The tax shown on any stock repurchase excise tax return required by § 58.6011-1(a) must, without assessment or notice and demand, be paid to the Internal Revenue Service at the time and place for filing such stock repurchase excise tax return. For provisions relating to the time and place for filing the stock repurchase excise tax return required under § 58.6011-1(a), see §§ 58.6071-1 and 58.6091-1.
(b) Applicability date. This section applies to payments of stock repurchase excise tax required to be paid after June 28, 2024, and during taxable years ending after June 28, 2024.
Authorizing Statute
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Time for filing returns and other documents26 U.S.C. § 6071
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Identifying numbers26 U.S.C. § 6109
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Place for filing returns or other documents26 U.S.C. § 6091
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Time and place for paying tax shown on returns26 U.S.C. § 6151
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Understatement of taxpayer’s liability by tax return preparer26 U.S.C. § 6694
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Information returns of tax return preparers26 U.S.C. § 6060
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Repurchase of corporate stock26 U.S.C. § 4501
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Signing of returns and other documents26 U.S.C. § 6061
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General requirement of return, statement, or list26 U.S.C. § 6011
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Verification of returns26 U.S.C. § 6065