§ 6314. Receipt for taxes
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/usc/title-26/section-6314A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule The Secretary shall, upon request, give receipts for all sums collected by him, excepting only when the same are in payment for stamps sold and delivered; but no receipt shall be issued in lieu of a stamp representing a tax.
(b)Duplicate receipts for payment of estate taxes The Secretary shall, upon request, give to the person paying the tax under chapter 11 (relating to the estate tax) duplicate receipts, either of which shall be sufficient evidence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts.
(c)Cross references
(1)For receipt required to be furnished by employer to employee with respect to employment taxes, see section 6051.
(2)For receipt of discharge of fiduciary from personal liability, see section 2204.
(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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U.S. Code
9 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 778
- Pub. L. 91–614, title I, § 101(d)(2)
- 84 Stat. 1837
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
- Pub. L. 91–614
- section 101(j) of Pub. L. 91–614
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§ 6314
Receipt for taxes
C.F.R.×2
IRM×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 778
Pub. L.Pub. L. 91–614, title I, § 101(d)(2)
Stat.84 Stat. 1837
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 10 · showing 6Cited by 3 across 2 sources