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Code · CFR · Title 26 — Internal Revenue · Part 20 · § 20.6302-1

§ 20.6302-1. Voluntary payments of estate taxes by electronic funds transfer.

40 words·~1 min read·/us/cfr/t26/s§ 20.6302-1·

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Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 20 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner. [T.D. 8828, 64 FR 37676, July 13, 1999]
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  • T.D. 8828
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§ 20.6302-1
Voluntary payments of estate taxes by electronic funds transfer.
Treas. Dec.T.D. 8828
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