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26 U.S.C. § 7410Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 61 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
(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.

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.)

history & why it existsrecord from the source credit
  • 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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