
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6314]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                    Subchapter B--Receipt of Payment
 
Sec. 6314. Receipt for taxes


(a) General rule

    The Secretary shall, upon request, give receipts for all sums 
collected by him, excepting only when the same are in payment for stamps 
sold and delivered; but no receipt shall be issued in lieu of a stamp 
representing a tax.

(b) Duplicate receipts for payment of estate taxes

    The Secretary shall, upon request, give to the person paying the tax 
under chapter 11 (relating to the estate tax) duplicate receipts, either 
of which shall be sufficient evidence of such payment, and shall entitle 
the executor to be credited and allowed the amount thereof by any court 
having jurisdiction to audit or settle his accounts.

(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, 
Sec. 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.
    1970--Subsec. (c)(2). Pub. L. 91-614 substituted ``fiduciary'' for 
``executor''.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-614 applicable with respect to decedents 
dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614, set out 
as a note under section 2032 of this title.
