26 USC Subtitle F, CHAPTER 64, Subchapter B: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

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
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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Repealed.]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.

        

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.

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 L. 92–5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5 , which struck out item 6312, was repealed by Pub.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.