26 USC Subtitle F, CHAPTER 64, Subchapter B: Front Matter
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26 USC Subtitle F, CHAPTER 64, Subchapter B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 64-COLLECTIONSubchapter B-Receipt of Payment
Jump To: MiscellaneousAmendments

Subchapter B-Receipt of Payment

Sec.
6311.
Payment of tax by commercially acceptable means.
[6312.
Repealed.]
6313.
Fractional parts of a cent.
6314.
Receipt for taxes.
6315.
Payments of estimated income tax.
6316.
Payment by foreign currency.
6317.
Payments of Federal unemployment tax for calendar quarter.

        

Editorial Notes

Amendments

1997- Pub. L. 105–34, title XII, §1205(b), Aug. 5, 1997, 111 Stat. 998 , substituted "Payment of tax by commercially acceptable means" for "Payment by check or money order" in item 6311.

1971- Pub. L. 92–5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5 , struck out item 6312 "Payment by United States notes and certificates of indebtedness".

1969- Pub. L. 91–53, §2(f)(2), Aug. 7, 1969, 83 Stat. 93 , added item 6317.


Statutory Notes and Related Subsidiaries

Repeals

Pub. L. 92–5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5 , which struck out item 6312, was repealed by Pub. L. 97–258, §5(b), Sept. 13, 1982, 96 Stat. 1068 , 1081.