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26 U.S.C. § 6344Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 88 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(a) Length of period

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.

Source credit: (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.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1969Amended · Pub. L. 91-172 · 83 Stat. 531
  • 1974Amended · Pub. L. 93-406 · 88 Stat. 930
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1728, 1755
  • 1980Amended · Pub. L. 96-223 · 94 Stat. 252
  • 1988Amended · Pub. L. 100-418 · 102 Stat. 1323
  • 1998Amended · Pub. L. 105-206 · 112 Stat. 710

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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