Treasury Regulations · 26 CFR
§ 301.6314-1. Receipt for 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. § 6314
Cite as 26 CFR § 301.6314-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 31, 1972 by T.D. 7214
- Issued under
- 26 U.S.C. § 6314
- Length
- 178 words · about 1 min to read
¶(a) In general. The district director or the director of a service center shall upon request, issue a receipt for each tax payment made (other than a payment for stamps sold and delivered). In addition, the district director or the director of a service center shall issue a receipt for each payment of 1 dollar or more made in cash, whether or not requested. In the case of payments made by check, the canceled check is usually a sufficient receipt. No receipt shall be issued in lieu of a stamp representing a tax, whether the payment is in cash or otherwise.
¶(b) Duplicate receipt for payment of estate taxes. Upon request, the district director or the director of a service center will issue duplicate receipts to the person paying the estate tax, either of which will be sufficient evidence of such payment and entitle the executor to be credited with the amount by any court having jurisdiction to audit or settle his accounts. For definition of the term “executor”, see section 2203.
[T.D. 7214, 37 FR 23176, Oct. 31, 1972]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7214 (37 FR 23176)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR906a9cbafe6b4af Collection
- General Provisions
Nearby sections
- § 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.
- § 301.6316-2 Definitions.
- § 301.6316-3 Allocation of tax attributable to foreign currency.