Payment of Internal Revenue Tax by Check or Money Order &
Liability of Financial Institutions for Unpaid Taxes

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 8595] RIN 1545-AI24

TITLE: Payment of Internal Revenue Tax by Check or Money Order and Liability of Financial Institutions for Unpaid Taxes

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final regulations regarding payments with respect to internal revenue taxes and internal revenue stamps by check or money order. Changes to the applicable tax law were made by the Tax Reform Act of 1984 (TRA). The amendments, which are intended to conform the regulations to the change in the statute, apply to persons making payments with respect to internal revenue taxes or stamps by check or money order and to financial institutions that issue or guarantee payment of checks or money orders.

EFFECTIVE DATE: August 19, 1994.

FOR FURTHER INFORMATION CONTACT: Robert A. Walker, 202-622-3640 (not a toll-free call).

Click here to continue the regulation.

SEARCH:

You can search the entire Tax Professionals section, or all of Uncle Fed's Tax*Board. For a more focused search, put your search word(s) in quotes.

1996 Regulations Main | IRS Regulations Main | Home