Title 26 — Internal Revenue Code
Chapter 64 — Collection
[§ 6312. Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
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 Repeal
Pub. L. 92–5, title I, § 4(a), , 85 Stat. 5, provided that the repeal of this section is effective with respect to obligations issued after .
Repeals
Pub. L. 92–5, title I, § 4(a)(2), , 85 Stat. 5, which repealed this section and provided for the effective date of that repeal, was itself repealed by Pub. L. 97–258, § 5(b), , 96 Stat. 1068, 1081.