26 U.S. Code Chapter 64, 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 Repealed.] 6313.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 L. 92–5, title I, § 4(a)(2),Mar. 17, 1971, 85 Stat. 5, which struck out item 6312, was repealed by Pub.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.

 

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