§5103

4 cases·1 criticized·3 cited

Statute text not available for this section.

4 Citing Cases

Lisa S. Goff, Petitioner 135 T.C. No. 11 · 2010

Section 6311 addresses alternative methods of payment and authorizes the Secretary to receive for taxes any commercially acceptable means that he deems appropriate as- prescribed by regulations . Sec . 6311(a), (d) . No regulation issued by the Secretary allows private bonds or notes such as the note to be considered payment .by

United States v. Dedman · Cir.
Goff v. Commissioner 135 T.C. 231 · 2010
Deyoe v. Commissioner 66 T.C. 904 · 1976