For provisions relating to the use of commercial banks and electronic fund transfer of taxpayment to the Treasury Account, see the regulations relating to the particular tax.
27 C.F.R. §70.65
Aug. 16, 1954, ch. 736, 68A Stat. 775 ( 26 U.S.C. 6301 ); June 29, 1956, ch. 462, 70 Stat. 391 ( 26 U.S.C. 6301 )