26 CFR 301.6312-2
§ 301.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 301.6312-2, § 301.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114362
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.