26 CFR 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.
[T.D. 8828, 64 FR 37676, July 13, 1999]
Title 26 published on 2013-04-01
no entries appear in the Federal Register after this date.