26 CFR 41.6151(a)-1T - Time and place for paying tax (temporary).

§ 41.6151(a)-1T Time and place for paying tax (temporary).
(a) In general. The tax must be paid at the time prescribed in § 41.6071(a)-1 (or § 41.6071(a)-1T, as appropriate) for filing the return and at the place prescribed in § 41.6091-1 for filing the return.
(b) Effective/applicability date. This section applies on and after July 20, 2011.
(c) Expiration date. The applicability of this section expires on or before July 15, 2014.
[T.D. 9537, 76 FR 43123, July 20, 2011]

Title 26 published on 2013-04-01

no entries appear in the Federal Register after this date.

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