[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6312-2]

[Page 212]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Collection
 
Sec. 301.6312-2  Certain Treasury savings notes acceptable in payment of 
certain internal revenue taxes.

    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):
    (a) Treasury Savings Notes, Series A,
    (b) Treasury Savings Notes, Series B,
    (c) Treasury Savings Notes, Series C.