26 CFR 54.6151-1 - Time and place for paying of tax shown on returns.

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There is 1 rule appearing in the Federal Register for 26 CFR 54. View below or at eCFR (GPOAccess)
§ 54.6151-1 Time and place for paying of tax shown on returns.
Effective for any Form 8928 that is due on or after January 1, 2010, the tax shown on any return which is imposed under section 4980B, 4980D, 4980E or 4980G shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see§§ 54.6071-1 and 54.6091-1.
[T.D. 9457, 74 FR 46000, Sept. 8, 2009]

Title 26 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-06-25; vol. 79 # 122 - Wednesday, June 25, 2014
    1. 79 FR 35942 - Ninety-Day Waiting Period Limitation
      GPO FDSys XML | Text
      DEPARTMENT OF HEALTH AND HUMAN SERVICES, DEPARTMENT OF LABOR, DEPARTMENT OF THE TREASURY, Internal Revenue Service, Employee Benefits Security Administration
      Final rules.
      Effective date. These final regulations are effective on August 25, 2014. Applicability date. These final regulations apply to group health plans and group health insurance issuers for plan years beginning on or after January 1, 2015.
      26 CFR Part 54

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United States Code

Title 26 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 54 after this date.

  • 2014-06-25; vol. 79 # 122 - Wednesday, June 25, 2014
    1. 79 FR 35942 - Ninety-Day Waiting Period Limitation
      GPO FDSys XML | Text
      DEPARTMENT OF HEALTH AND HUMAN SERVICES, DEPARTMENT OF LABOR, DEPARTMENT OF THE TREASURY, Internal Revenue Service, Employee Benefits Security Administration
      Final rules.
      Effective date. These final regulations are effective on August 25, 2014. Applicability date. These final regulations apply to group health plans and group health insurance issuers for plan years beginning on or after January 1, 2015.
      26 CFR Part 54