§ 28.6151-1 Time and place for paying tax shown on returns.

26 C.F.R. Part 28 — Imposition Of Tax On Gifts And Bequests From Covered Expatriates · 2026 edition · updated 2026-10-04 · United States

(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.

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▸Contents — 26 C.F.R. Part 28 — Imposition Of Tax On Gifts And Bequests From Covered Expatriates

26 C.F.R. Part 28 — Imposition Of Tax On Gifts And Bequests From Covered Expatriates

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