Treasury Regulations (26 C.F.R.)
26 CFR § 301.6312-2
Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
Official textecfr.govlast amended
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.
Source: view the official text
In this part (40 sections)
- 301.6232-1 · Assessment, collection, and payment of imputed…
- 301.6233-1 · Extension to entities filing partnership returns.
- 301.6233(a)-1 · (a)-1 Interest and penalties determined from reviewed…
- 301.6233(b)-1 · (b)-1 Interest and penalties with respect to the…
- 301.6234-1 · Judicial review of partnership adjustment.
- 301.6235-1 · Period of limitations on making adjustments.
- 301.6241-1 · Definitions.
- 301.6241-2 · Bankruptcy of the partnership.
- 301.6241-3 · Treatment where a partnership ceases to exist.
- 301.6241-4 · Payments nondeductible.
- 301.6241-5 · Extension to entities filing partnership returns.
- 301.6241-6 · Coordination with other chapters of the Internal Revenue…
- 301.6241-7 · Treatment of special enforcement matters.
- 301.6301-1 · Collection authority.
- 301.6302-1 · Manner or time of collection of taxes.
- 301.6303-1 · Notice and demand for tax.
- 301.6305-1 · Assessment and collection of certain liability.
- 301.6311-1 · Payment by check or money order.
- 301.6311-2 · Payment by credit card and debit card.
- 301.6312-1 · Treasury certificates of indebtedness, Treasury notes, and…
- 301.6312-2 · Certain Treasury savings notes acceptable in payment of…
- 301.6313-1 · Fractional parts of a cent.
- 301.6314-1 · Receipt for taxes.
- 301.6315-1 · Payments of estimated income tax.
- 301.6316-1 · Payment of income tax in foreign currency.
- 301.6316-2 · Definitions.
- 301.6316-3 · Allocation of tax attributable to foreign currency.
- 301.6316-4 · Return requirements.
- 301.6316-5 · Manner of paying tax by foreign currency.
- 301.6316-6 · Declarations of estimated tax.
- 301.6316-7 · Payment of Federal Insurance Contributions Act taxes in…
- 301.6316-8 · Refunds and credits in foreign currency.
- 301.6316-9 · Interest, additions to tax, etc.
- 301.6320-1 · Notice and opportunity for hearing upon filing of notice…
- 301.6321-1 · Lien for taxes.
- 301.6323(a)-1 · (a)-1 Purchasers, holders of security interests,…
- 301.6323(b)-1 · (b)-1 Protection for certain interests even though…
- 301.6323(c)-1 · (c)-1 Protection for commercial transactions financing…
- 301.6323(c)-2 · (c)-2 Protection for real property construction or…
- 301.6323(c)-3 · (c)-3 Protection for obligatory disbursement agreements.