Treasury Regulations · 26 CFR
§ 301.6312-2. Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6312
Cite as 26 CFR § 301.6312-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6312
- Length
- 57 words · about 1 min to read
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):
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR906a9cbafe6b4af Collection
- General Provisions
Nearby sections
- § 301.6305-1 Assessment and collection of certain liability.
- § 301.6311-1 Payment by check or money order.
- § 301.6311-2 Payment by credit card and debit card.
- § 301.6312-1 Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps.
- § 301.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
- § 301.6313-1 Fractional parts of a cent.
- § 301.6314-1 Receipt for taxes.
- § 301.6315-1 Payments of estimated income tax.
- § 301.6316-1 Payment of income tax in foreign currency.