Treasury Regulations (26 C.F.R.)
26 CFR § 301.6314-1
Receipt for taxes.
# (a) In general.
The district director or the director of a service center shall upon request, issue a receipt for each tax payment made (other than a payment for stamps sold and delivered). In addition, the district director or the director of a service center shall issue a receipt for each payment of 1 dollar or more made in cash, whether or not requested. In the case of payments made by check, the canceled check is usually a sufficient receipt. No receipt shall be issued in lieu of a stamp representing a tax, whether the payment is in cash or otherwise.
# (b) Duplicate receipt for payment of estate taxes.
Upon request, the district director or the director of a service center will issue duplicate receipts to the person paying the estate tax, 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. For definition of the term “executor”, see section 2203.
[T.D. 7214, 37 FR 23176, Oct. 31, 1972]
Source: view the official text
In this part (40 sections)
- 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.
- 301.6323(d)-1 · (d)-1 45-day period for making disbursements.
- 301.6323(e)-1 · (e)-1 Priority of interest and expenses.