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 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
PROCEDURE AND ADMINISTRATION
Section 25.6302-1 - Voluntary payments of gift taxes by electronic funds transfer

26 C.F.R. § 25.6302-1

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Current through November 30, 2024
Section 25.6302-1 - Voluntary payments of gift taxes by electronic funds transfer

Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 25 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner.

26 C.F.R. §25.6302-1

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