Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - COLLECTION
GENERAL PROVISIONS
Section 301.6312-2 - Certain Treasury savings notes acceptable in payment of certain internal revenue taxes

26 C.F.R. § 301.6312-2

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Current through October 31, 2024
Section 301.6312-2 - Certain Treasury savings notes acceptable in payment of certain internal revenue taxes

According to the express terms of their issue, the following series of Treasury savings notes are presently acceptable in payment of income taxes (current and back, personal and corporation taxes, and excess profits taxes) and estate and gift taxes (current and back):

(a) Treasury Savings Notes, Series A,
(b) Treasury Savings Notes, Series B,
(c) Treasury Savings Notes, Series C.

26 C.F.R. §301.6312-2