---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch64/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Receipt of Payment"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch64-schB"
sections_count: 7
---

# Subchapter B — Receipt of Payment

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 64 — Collection

## Sections

- [§6311. Payment of tax by commercially acceptable means](/usc/26/6311.md)
- [§6312. Repealed.](/usc/26/6312.md)
- [§6313. Fractional parts of a cent](/usc/26/6313.md)
- [§6314. Receipt for taxes](/usc/26/6314.md)
- [§6315. Payments of estimated income tax](/usc/26/6315.md)
- [§6316. Payment by foreign currency](/usc/26/6316.md)
- [§6317. Payments of Federal unemployment tax for calendar quarter](/usc/26/6317.md)