26 C.F.R. § 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Procedure and Administration
§ 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.
