# Treas. Reg. § 28.6151-1: Time and place for paying tax shown on returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-28.6151-1>. Interprets 26 U.S.C. § 6151.

(a) In general. The section 2801 tax shown on the return must be paid at the time prescribed in § 28.6071-1 for filing the return, and in the manner prescribed in § 28.6091-1 for filing the return. 

(b) Applicability date. This section applies to covered gifts or covered bequests received on or after January 1, 2025.