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Repealed.]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 L. 92–5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5, which struck out item 6312, was repealed by Pub.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