Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6344&num=0&edition=prelim
Timestamp: 2020-08-06 08:31:52
Document Index: 502707499

Matched Legal Cases: ['§ 6344', '§101', '§1016', '§1307', '§1605', '§101', '§1941', '§1104']

[USC02] 26 USC 6344: Cross references
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26 USC 6344: Cross references Text contains those laws in effect on August 5, 2020
For period within which levy may be begun in case of-
(1) Income, estate, and gift taxes, and taxes imposed by chapter 41, 42, 43, or 44, see sections 6502(a) and 6503(a)(1).
(2) Employment and miscellaneous excise taxes, see section 6502(a).
(b) Delinquent collection officers
For distraint proceedings against delinquent internal revenue officers, see section 7804(c).
(c) Other references
For provisions relating to-
(1) Stamps, marks and brands, see section 6807.
(2) Administration of real estate acquired by the United States, see section 7506.
(Aug. 16, 1954, ch. 736, 68A Stat. 789 ; Pub. L. 91–172, title I, §101(j)(45), Dec. 30, 1969, 83 Stat. 531 ; Pub. L. 93–406, title II, §1016(a)(13), Sept. 2, 1974, 88 Stat. 930 ; Pub. L. 94–455, title XIII, §1307(d)(2)(F)(v), title XVI, §1605(b)(8), Oct. 4, 1976, 90 Stat. 1728 , 1755; Pub. L. 96–223, title I, §101(f)(1)(I), Apr. 2, 1980, 94 Stat. 252 ; Pub. L. 100–418, title I, §1941(b)(2)(B)(ix), Aug. 23, 1988, 102 Stat. 1323 ; Pub. L. 105–206, title I, §1104(b)(1), July 22, 1998, 112 Stat. 710 .)
1998-Subsec. (b). Pub. L. 105–206 substituted "section 7804(c)" for "section 7803(d)".
1988-Subsec. (a)(1). Pub. L. 100–418 substituted "or 44" for "44, or 45".
1980-Subsec. (a)(1). Pub. L. 96–223 inserted reference to chapter 45.
1976-Subsec. (a)(1). Pub. L. 94–455 inserted reference to chapters 41 and 44.
1974-Subsec. (a)(1). Pub. L. 93–406 inserted reference to chapter 43.
1969-Subsec. (a)(1). Pub. L. 91–172 inserted reference to chapter 42.
Amendment by section 1307(d)(2)(F)(v) of Pub. L. 94–455 effective on and after Oct. 4, 1976, see section 1307(e) of Pub. L. 94–455, set out as a note under section 501 of this title.