Treasury Regulations (26 C.F.R.)
26 CFR § 20.6314-1
Duplicate receipts for payment of estate taxes.
Official textecfr.govlast amended
The internal revenue officer with whom the estate tax return is filed will, upon request, give to the person paying the tax duplicate receipts, either of which will be sufficient evidence of such payment and entitle the executor to be credited with the amount by any court having jurisdiction to audit or settle his accounts.
[T.D. 7238, 37 FR 28724, Dec. 29, 1972]
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In this part (40 sections)
- 20.6061-1 · Signing of returns and other documents.
- 20.6065-1 · Verification of returns.
- 20.6071-1 · Time for filing preliminary notice required by § 20.6036-1.
- 20.6075-1 · Returns; time for filing estate tax return.
- 20.6081-1 · Extension of time for filing the return.
- 20.6091-1 · Place for filing returns or other documents.
- 20.6091-2 · Exceptional cases.
- 20.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 20.6109-1 · Tax return preparers furnishing identifying numbers for…
- 20.6151-1 · Time and place for paying tax shown on the return.
- 20.6161-1 · Extension of time for paying tax shown on the return.
- 20.6161-2 · Extension of time for paying deficiency in tax.
- 20.6163-1 · Extension of time for payment of estate tax on value of…
- 20.6165-1 · Bonds where time to pay tax or deficiency has been extended.
- 20.6166-1 · Election of alternate extension of time for payment of…
- 20.6166A-1 · Extension of time for payment of estate tax where estate…
- 20.6166A-2 · Definition of an interest in a closely held business.
- 20.6166A-3 · Acceleration of payment.
- 20.6166A-4 · Special rules applicable where due date of return was…
- 20.6302-1 · Voluntary payments of estate taxes by electronic funds…
- 20.6314-1 · Duplicate receipts for payment of estate taxes.
- 20.6321 · Statutory provisions; lien for taxes.
- 20.6321-1 · Lien for taxes.
- 20.6323-1 · Validity and priority against certain persons.
- 20.6324-1 · Special lien for estate tax.
- 20.6324A-1 · Special lien for estate tax deferred under section 6166 or…
- 20.6324B-1 · Special lien for additional estate tax attributable to…
- 20.6325-1 · Release of lien or partial discharge of property; transfer…
- 20.6601-1 · Interest on underpayment, nonpayment, or extensions of time…
- 20.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 20.6694-2 · Penalties for understatement due to an unreasonable…
- 20.6694-3 · Penalty for understatement due to willful, reckless, or…
- 20.6694-4 · Extension of period of collection when preparer pays 15…
- 20.6695-1 · Other assessable penalties with respect to the preparation…
- 20.6696-1 · Claims for credit or refund by tax return preparers or…
- 20.6905-1 · Discharge of executor from personal liability for…
- 20.7101-1 · Form of bonds.
- 20.7520-1 · Valuation of annuities, unitrust interests, interests for…
- 20.7520-2 · Valuation of charitable interests.
- 20.7520-3 · Limitation on the application of section 7520.