§ 6207. Cross references

319 words·~1 min read·/usc/title-26/section-6207

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)For prohibition of suits to restrain assessment of any tax, see section 7421.

(2)For prohibition of assessment of taxes against insolvent banks, see section 7507.

(3)For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342.

(4)For assessment with respect to taxes required to be paid by chapter 52, see section 5703.

(5)For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c).

(6)For period of limitation upon assessment, see chapter 66.

(Aug. 16, 1954, ch. 736, 68A Stat. 769, § 6206; renumbered § 6207, Apr. 2, 1956, ch. 160, § 4(b)(1), 70 Stat. 90; amended Pub. L. 85–859, title II, § 204(2), (3), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, § 1906(a)(14), Oct. 4, 1976, 90 Stat. 1825.)

Connections1 cite this · traces to 1

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statutes-at-large

Public Law 94–455
To reform the tax laws of the United States

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U.S. Code

Imposition, rate, and attachment of tax
§ 5001

13 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 769
Apr. 2, 1956, ch. 160, § 4(b)(1)
70 Stat. 90
Pub. L. 85–859, title II, § 204(2)
72 Stat. 1428
Pub. L. 94–455, title XIX, § 1906(a)(14)
90 Stat. 1825
Pub. L. 94–455
Pub. L. 85–859, § 204(2)
Pub. L. 85–859, § 204(3)
Pub. L. 85–859
section 210(a)(1) of Pub. L. 85–859

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cites case law

§ 6207

Cross references

Stat.×1

U.S.C.§ 5001

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 769

ActApr. 2, 1956, ch. 160, § 4(b)(1)

Stat.70 Stat. 90

Pub. L.Pub. L. 85–859, title II, § 204(2)

Cites 14 · showing 6Cited by 1 across 1 source