26 U.S.C. § 6327 — Cross references
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 168 words · no verdicts yet
This section points to other provisions about distilled-spirits tax liens, bankruptcy treatment of tax liabilities and liens, collection under individual-income plans, foreclosure proceedings, and Federal lien priority in insolvency.
(1) For a lien for tax on distilled spirits, see section 5004. (2) For excluding tax liability from discharge in a title 11 case, see title 11, section 523. (3) For recognizing tax liens in title 11 cases, see sections 545 and 724 of title 11. (4) For collecting taxes in an individual’s regular-income plan case, see section 1328 of title 11. (5) For allowing the United States to be a defendant in a State foreclosure case when it may claim an interest in the real estate, see section 2410 of title 28. (6) For the United States’ lien priority in insolvency, see section 3713(a) of title 31.
For lien in case of tax on distilled spirits, see section 5004.
For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.
For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.
For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11.
For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have a claim upon the premises involved, see section 2410 of Title 28 of the United States Code.
For priority of lien of the United States in case of insolvency, see section 3713(a) of title 31, United States Code.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 782, § 6326; Pub. L. 94–455, title XIX, § 1906(a)(20), Oct. 4, 1976, 90 Stat. 1825; Pub. L. 96–589, § 6(i)(10), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97–258, § 3(f)(7), Sept. 13, 1982, 96 Stat. 1064; renumbered § 6327, Pub. L. 100–647, title VI, § 6238(a), Nov. 10, 1988, 102 Stat. 3743.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1825
- 1980Amended · Pub. L. 96-589 · 94 Stat. 3411
- 1982Amended · Pub. L. 97-258 · 96 Stat. 1064
- 1988Amended · Pub. L. 100-647 · 102 Stat. 3743
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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