26 CFR 20.6314-1
§ 20.6314-1 Duplicate receipts for payment of estate taxes.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.6314-1, § 20.6314-1 Duplicate receipts for payment of estate taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112696
- Permanent ID
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.