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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 6312 Repealed. Pub. L. 925, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5] us united_states_code code_section 26 INTERNAL REVENUE CODE 64 COLLECTION 6312 26 U.S.C. § 6312 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s6312 data/legal/raw/us/code/title-26/usc26.xml 0d9743e4a05d39c5d1c3ea1e86fd5dd54985c7bc36eca5dfce08da849247d997 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 c9c3f72684b085ea4d5c6e7cd602cb02ad44fc5ffd625999ecd755b41ea364e9 2026-07-04 official
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26 U.S.C. § 6312 - Repealed. Pub. L. 925, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]

Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 777, permitted the Secretary to receive Treasury bills, notes and certificates of indebtedness issued by the United States in payment of any internal revenue taxes or stamps.

Statutory Notes and Related Subsidiaries

Effective Date of RepealPub. L. 925, title I, § 4(a), Mar. 17, 1971, 85 Stat. 5, provided that the repeal of this section is effective with respect to obligations issued after Mar. 3, 1971.

RepealsPub. L. 925, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5, which repealed this section and provided for the effective date of that repeal, was itself repealed by Pub. L. 97258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1081.