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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle F—Procedure and Ad...
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CHAPTER 64—COLLECTION (§§ 6...
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Subchapter B—Receipt of Payment (§§ 6311 – 6317)
Subchapter B—Receipt of Payment (§§ 6311 – 6317)
§ 6311. Payment of tax by commercially acceptable means
[§ 6312. Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
§ 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