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Code · CFR · Title 26 — Internal Revenue · Part 301 · § 301.7406-1

§ 301.7406-1. Disposition of judgments and moneys recovered.

26 words·~1 min read·/us/cfr/t26/s§ 301.7406-1

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All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the district director as collections of internal revenue taxes.
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§ 301.7406-1
Disposition of judgments and moneys recovered.
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