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" SEC. 6151. Time and place for paying tax shown on returns — (a) General rule. Except as otherwise provided in this section, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment... "
The Code of Federal Regulations of the United States of America - Page 193
1975
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1970
...Except as otherwise provided in this section, when a return of tax is required under this title or regulations, the person required to make such return...regard to any extension of time for filing the return) . (b) Exceptions, * • * (c) Date fixed for payment of tax. In any case in which a tax is required...
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Code of Federal Regulations

Administrative law - 1966
...Except as otherwise provided in this section, when a return of tax is required under this title or regulations, the person required to make such return...revenue district in which the return is required to be flled, and shall pay such tax at the time and place fixed for filing the return (determined without...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1976
...rule. ¿ept as otherwise provided in this section. when a return of tax Is required under this title or regulations, the person required to make such return...delegate, pay such tax to the principal Internal revenue o¿cer for the Internal revenue district In which the return is requIred to be filed, and shall pay...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1964
...internal revenue officer for the internal revenue district in which the return is required to be flled, and shall pay such tax at the time and place fixed...regard to any extension of time for filing the return). (b) Exceptions. • • • (c) Date fixed for payment of tax. In any case in which a tax is required...
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The Code of Federal Regulations of the United States of America

Administrative law - 1971
...Except as otherwise provided in this section, when a return of tax Is required under this title or regulations, the person required to make such return...the Secretary or his delegate, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1974
...Except as otherwise provided In this section, when a return of tax Is required under this title or regulations, the person required to make such return...the Secretary or his delegate, pay such tax to the Internal revenue officer with whom the return Is filed, and shall pay such tax at the time and place...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1959
...make such return shall, without assessment or nodce and demand from the Secretary or his :eiegate, pay such tax to the principal Internal revenue officer...revenue district In which the return Is required to be flled, and shall pay such tax at the time and place fixed for filing the return (determined without...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1969
...Except as otherwise provided In this section, when a return of tax is required under this title or regulations, the person required to make such return...and demand from the Secretary or his delegate, pay suoh tax to the principal Internal revenue officer for the Internal revenue district In which the return...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1987
...paying tax shown on the return. (a) General rule. The tax shown on the estate tax return is to be paid at the time and place fixed for filing the return...regard to any extension of time for filing the return). For provisions relating to the time and place for filing the return, see §§ 20.6075-1 and 20.6091-1....
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1960
...Except as otherwise provided In this section, when a return of tax is required under this title or regulations, the person required to make such return...assessment or notice and demand from the Secretary or bis delegate, pay such tax to the principal Internal revenue officer for the internal revenue district...
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