26 C.F.R. § 1.6154-4 Use of Government depositaries.
Title 26 - Internal Revenue
For provisions relating to the use of Federal Reserve banks and authorized financial institutions in depositing the taxes see §1.6302–1. [T.D. 6914, 32 FR 3819, Mar. 8, 1967, as amended by T.D. 7953, 49 FR 19644, May 9, 1984]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Time and Place for Paying Tax
§ 1.6154-4 Use of Government depositaries.