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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 64 — Collection
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Subchapter B — Receipt of Payment
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Subch. A
General Provisions
Subch. C
Lien for Taxes
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Subchapter B — Receipt of Payment
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§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Repealed.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
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Subch. A
General Provisions
Subch. C
Lien for Taxes
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