United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 64. COLLECTION |
SubChapter D. Seizure of Property for Collection of Taxes |
Part II. LEVY |
§ 6344. Cross references
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(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.
Amendments
1998—Subsec. (b). Pub. L. 105–206 substituted “section 7804(c)” for “section 7803(d)”.
1988—Subsec. (a)(1). Pub. L. 100–418 substituted “or 44” for “44, or 45”.
1980—Subsec. (a)(1). Pub. L. 96–223 inserted reference to chapter 45.
1976—Subsec. (a)(1). Pub. L. 94–455 inserted reference to chapters 41 and 44.
1974—Subsec. (a)(1). Pub. L. 93–406 inserted reference to chapter 43.
1969—Subsec. (a)(1). Pub. L. 91–172 inserted reference to chapter 42.
Effective Date Of Amendment
Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after
Amendment by Pub. L. 96–223 applicable to periods after
Amendment by section 1307(d)(2)(F)(v) of Pub. L. 94–455 effective on and after
Amendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after
Amendment by Pub. L. 91–172 effective