26 C.F.R. § 25.6302-1 Voluntary payments of gift 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 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: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Procedure and Administration
§ 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.
