{"data":{"id":"us/26-cfr-20.6314-1","jurisdiction":"us","citation":"26 CFR 20.6314-1","heading":"-1 Duplicate receipts for payment of estate taxes.","body":"The internal revenue officer with whom the estate tax return is filed will, upon request, give to the person paying the tax duplicate receipts, either of which will be sufficient evidence of such payment and entitle the executor to be credited with the amount by any court having jurisdiction to audit or settle his accounts.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"c3093f708c1d2a1ffb730da1083d6ac2efa4c6ff0c820e0478db1962c0213df4","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.6302-1","next":"us/26-cfr-20.6321"},"notice":"GroundRules: Original legal text. Not legal advice."}