26 U.S.C. § 7410 — Cross references
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 61 words · no verdicts yet
This section points to other statutes for general tax collection, venue in civil tax-collection actions, and venue for recovering fines, penalties, or forfeitures. It does not state additional substantive rules.
(1) For provisions for collecting taxes in general, see chapter 64.
(2) For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code.
(3) For venue of a proceeding for the recovery of any fine, penalty, or forfeiture, see section 1395 of Title 28 of the United States Code.
For provisions for collecting taxes in general, see chapter 64.
For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code.
For venue of a proceeding for the recovery of any fine, penalty, or forfeiture, see section 1395 of Title 28 of the United States Code.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 875, § 7407; renumbered § 7408, Pub. L. 94–455, title XII, § 1203(g), Oct. 4, 1976, 90 Stat. 1693; renumbered § 7409, Pub. L. 97–248, title III, § 321(a), Sept. 3, 1982, 96 Stat. 612; renumbered § 7410, Pub. L. 100–203, title X, § 10713(a)(1), Dec. 22, 1987, 101 Stat. 1330–468.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1693
- 1982Amended · Pub. L. 97-248 · 96 Stat. 612
- 1987Amended · Pub. L. 100-203 · 101 Stat. 1330
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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