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26 U.S.C. § 7437 — Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 233 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section is a list pointing readers to other laws about federal tax debts. It covers bankruptcy cases, tax liens, court procedures, and how a Tax Court decision gets reviewed. It does not create any new rules on its own.

(1) For determining the amount of a tax, additions to tax, and similar matters in title 11 cases, see section 505 of title 11 of the United States Code.

(2) For excluding tax liability from discharge in title 11 cases, see section 523 of that title.

(3) For recognizing tax liens in title 11 cases, see sections 545 and 724 of that title.

(4) For collection of taxes in connection with plans for individuals with regular income in title 11 cases, see section 1328 of that title.

(5) For provisions allowing the United States to be made a defendant in a State-court proceeding to foreclose a real-estate lien when the United States may have a claim on the property, see section 2410 of title 28 of the United States Code.

(6) For the priority of the United States lien in insolvency, see section 3713(a) of title 31 of the United States Code.

(7) For interest on judgments for overpayments, see section 2411(a) of title 28 of the United States Code.

(8) For review of a Tax Court decision, see section 7482.

(9) For the statute prohibiting suits to replevy property taken under revenue laws, see section 2463 of title 28 of the United States Code.

the actual law source: uscode.house.gov ↗public domain
(1)

For determination of amount of any tax, additions to tax, etc., in title 11 cases, see section 505 of title 11 of the United States Code.

(2)

For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.

(3)

For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.

(4)

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.

(5)

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 claim upon the premises involved, see section 2410 of Title 28 of the United States Code.

(6)

For priority of lien of the United States in case of insolvency, see section 3713(a) of title 31, United States Code.

(7)

For interest on judgments for overpayments, see section 2411(a) of Title 28 of the United States Code.

(8)

For review of a Tax Court decision, see section 7482.

(9)

For statute prohibiting suits to replevy property taken under revenue laws, see section 2463 of Title 28 of the United States Code.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 878, § 7425; renumbered § 7427, Pub. L. 89–719, title I, § 109, Nov. 2, 1966, 80 Stat. 1141; renumbered § 7428, and amended Pub. L. 94–455, title XII, § 1203(b)(2)(A), title XIX, § 1906(a)(45), Oct. 4, 1976, 90 Stat. 1690, 1830; renumbered § 7430, Pub. L. 94–455, title XIII, § 1306(a), Oct. 4, 1976, 90 Stat. 1717; Pub. L. 96–589, § 6(d)(1), (i)(13), Dec. 24, 1980, 94 Stat. 3408, 3411; renumbered § 7431, Pub. L. 97–248, title II, § 292(a), Sept. 3, 1982, 96 Stat. 572; renumbered § 7432, Pub. L. 97–248, title III, § 357(a), Sept. 3, 1982, 96 Stat. 645; Pub. L. 97–258, § 3(f)(14), Sept. 13, 1982, 96 Stat. 1065; renumbered § 7434, Pub. L. 100–647, title VI, §§ 6240(a), 6241(a), Nov. 10, 1988, 102 Stat. 3746, 3747; renumbered § 7435, Pub. L. 104–168, title VI, § 601(a), July 30, 1996, 110 Stat. 1462; renumbered § 7436, Pub. L. 104–168, title XII, § 1203(a), July 30, 1996, 110 Stat. 1470; renumbered § 7437, Pub. L. 105–34, title XIV, § 1454(a), Aug. 5, 1997, 111 Stat. 1055.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1966Amended · Pub. L. 89-719 · 80 Stat. 1141
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1690, 1830
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1717
  • 1980Amended · Pub. L. 96-589 · 94 Stat. 3408, 3411
  • 1982Amended · Pub. L. 97-248 · 96 Stat. 572
  • 1982Amended · Pub. L. 97-248 · 96 Stat. 645
  • 1982Amended · Pub. L. 97-258 · 96 Stat. 1065
  • 1988Amended · Pub. L. 100-647 · 102 Stat. 3746, 3747
  • 1996Amended · Pub. L. 104-168 · 110 Stat. 1462
  • 1996Amended · Pub. L. 104-168 · 110 Stat. 1470
  • 1997Amended · Pub. L. 105-34 · 111 Stat. 1055

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

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