Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter B - ESTATE AND GIFT TAXESPart 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954ESTATES OF CITIZENS OR RESIDENTS
PROCEDURE AND ADMINISTRATION
Section 20.6302-1 - Voluntary payments of estate taxes by electronic funds transfer

26 C.F.R. § 20.6302-1

Download
PDF
Current through November 30, 2024
Section 20.6302-1 - Voluntary payments of estate taxes by electronic funds transfer

Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 20 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner.

26 C.F.R. §20.6302-1

T.D. 8828, 64 FR 37676, July 13, 1999