Page:United States Statutes at Large Volume 68A.djvu/818

 778

INTERNAL REVENUE CODE OF

1954

SEC. 6313. FRACTIONAL PARTS OF A CENT.

I n the payment of any tax imposed by this title not payable by stamp, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent. SEC. 6314. RECEIPT FOR TAXES. (a) GENERAL RULE. — The Secretary or his delegate 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 T A X E S. — The

Secretary or his delegate 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 R E F E R E N C E S. — (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 executor from personal liability, see section 2204. SEC. 6315. PAYMENTS OF ESTIMATED INCOME TAX.

Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income taxes imposed by subtitle A for the taxable year. SEC. 6316. PAYMENT BY FOREIGN CURRENCY. The Secretary or his delegate is authorized in his discretion to allow payment of taxes in the currency of a foreign country under such circumstances and subject to such conditions as the Secretary or his delegate may by regulations prescribe.

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