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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 64
COLLECTION
subchapter B
Receipt of Payment
Subchapter B. Receipt of Payment
§ 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- Repealed.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