26 USC 6314 - Receipt for taxes

U.S Code last checked for updates: Nov 22, 2024

§ 6314.

Receipt for taxes

(a)

General rule

(b)

Duplicate receipts for payment of estate taxes

(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.)

cite as: 26 USC 6314