# Prop. Treas. Reg. § 301.6311-1: 

Proposed regulation, not in force. GL-549-87, 94-20221, published 1994-08-22 <https://www.federalregister.gov/documents/1994/08/22/94-20221/payment-of-internal-revenue-tax-by-check-or-money-order-and-liability-of-financial-institutions-for>. Interprets 26 U.S.C. § 6311.

Paragraph 2. Section 301.6311-1 is amended by: 1. Revising the first, second, and last sentences of paragraph (a)(1)(i).