United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 64. COLLECTION |
SubChapter A. General Provisions |
§ 6301. Collection authority |
§ 6302. Mode or time of collection |
§ 6303. Notice and demand for tax |
§ 6304. Fair tax collection practices |
§ 6305. Collection of certain liability |
§ 6306. Qualified tax collection contracts |
Amendments
2004—Pub. L. 108–357, title VIII, § 881(a)(2)(B),
1998—Pub. L. 105–206, title III, § 3466(b),
1976—Pub. L. 94–455, title XIX, § 1906(b)(5),
1975—Pub. L. 93–647, § 101(b)(2),