§6312 — Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]

Statute Text — 26 U.S.C. §6312

Treasury Regulations

• Treas. Reg. §Treas. Reg. §301.6312-1 Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps
• Treas. Reg. §Treas. Reg. §301.6312-1(a) Treasury certificates of indebtedness, Treasury notes, or Treasury bills of any series (not including interim receipts issued by Federal reserve banks in lieu of definitive certificates, notes, or bills) may be tendered at or before maturity in payment of internal revenue taxes due on the date (or in payment for stamps purchased on the date), on which the certificates, notes, or bills mature, or in payment of internal revenue taxes due on a specified prior date, but only if such certificates, no
• Treas. Reg. §Treas. Reg. §301.6312-1(b) Receipts given by a district director for Treasury certificates of indebtedness, Treasury notes, or Treasury bills received in payment of internal revenue taxes or for stamps as provided in this section shall contain an adequate description of such certificates, notes, or bills, and a statement of the value, including accrued interest, if any, payable with the principal (not represented by coupons attached), at which accepted, and shall show that the certificates, notes, or bills are tendered by
• Treas. Reg. §Treas. Reg. §301.6312-1(c) For the purpose of saving taxpayers the expense of transmitting Treasury certificates of indebtedness, Treasury notes, or Treasury bills to the office of the district director in whose district the taxes are payable, or stamps are to be purchased, taxpayers desiring to pay taxes, or purchase stamps, with such certificates, notes, or bills acceptable in payment of taxes or for the purchase of stamps may deposit such certificates, notes, or bills with a Federal reserve bank or branch, or with the
• Treas. Reg. §Treas. Reg. §301.6312-1(d) In the case of payments of tax required to be deposited with Government depositaries by regulations under section 6302 of the Code, certificates, notes, or bills referred to in paragraph (a) of this section may be deposited with a Federal Reserve bank or branch, or with the Office of the Treasurer of the United States, in part or full satisfaction of such tax liability.
• Treas. Reg. §Treas. Reg. §301.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes
• Treas. Reg. §Treas. Reg. §301.6312-2(a) §301.6312-2(a)
• Treas. Reg. §Treas. Reg. §301.6312-2(b) §301.6312-2(b)
• Treas. Reg. §Treas. Reg. §301.6312-2(c) Treasury Savings Notes, Series C.