26 CFR § 301.6312-2 - Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
---
identifier: "/us/cfr/t26/s301.6312-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6312-2 - Certain Treasury savings notes acceptable in payment of certain internal revenue taxes."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6312-2"
section_name: "Certain Treasury savings notes acceptable in payment of certain internal revenue taxes."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---
# 301.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
According to the express terms of their issue, the following series of Treasury savings notes are presently acceptable in payment of income taxes (current and back, personal and corporation taxes, and excess profits taxes) and estate and gift taxes (current and back):
(a) Treasury Savings Notes, Series A,
(b) Treasury Savings Notes, Series B,
(c) Treasury Savings Notes, Series C.