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U.S. Code Title 26
Subtitle F
Chapter 64
Subchapter B
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Subchapter B: Receipt of Payment
Section 6311: Payment of tax by commercially acceptable means
[Section 6312: Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
Section 6313: Fractional parts of a cent
Section 6314: Receipt for taxes
Section 6315: Payments of estimated income tax
Section 6316: Payment by foreign currency
Section 6317: Payments of Federal unemployment tax for calendar quarter