§ 6344. Cross references
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/usc/title-26/section-6344A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 91–172, title I, § 101(j)(45), Dec. 30, 1969, 83 Stat. 531; Pub. L. 93–406, title II, § 1016(a)(13), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(v), title XVI, § 1605(b)(8), Oct. 4, 1976, 90 Stat. 1728, 1755; Pub. L. 96–223, title I, § 101(f)(1)(I), Apr. 2, 1980, 94 Stat. 252; Pub. L. 100–418, title I, § 1941(b)(2)(B)(ix), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 105–206, title I, § 1104(b)(1), July 22, 1998, 112 Stat. 710.)
Connections6 cite this · traces to 5
Cited by 6 sections · top 5
statutes-at-large
- Public Law 93–406
- Public Law 91–169to promote the safety of employees and travelers upon railroads by limiting the hours of service of employees thereon,” approved March 4, 1907
- Public Law 96–223To impose a windfall profit tax on domestic crude oil, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
U.S. Code
26 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 789
- Pub. L. 91–172, title I, § 101(j)(45)
- 83 Stat. 531
- Pub. L. 93–406, title II, § 1016(a)(13)
- 88 Stat. 930
- Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(v)
- 90 Stat. 1728
- Pub. L. 96–223, title I, § 101(f)(1)(I)
- 94 Stat. 252
- Pub. L. 100–418, title I, § 1941(b)(2)(B)(ix)
- 102 Stat. 1323
- Pub. L. 105–206, title I, § 1104(b)(1)
- 112 Stat. 710
- Pub. L. 105–206
- Pub. L. 100–418
- Pub. L. 96–223
- Pub. L. 94–455
- Pub. L. 93–406
- Pub. L. 91–172
- section 1941(c) of Pub. L. 100–418
- section 101(i) of Pub. L. 96–223
- section 1307(d)(2)(F)(v) of Pub. L. 94–455
- section 1307(e) of Pub. L. 94–455
- section 1017 of Pub. L. 93–406
- section 101(k)(1) of Pub. L. 91–172
Citation graph
cites case law
§ 6344
Cross references
Stat.×5
U.S.C.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 789
Pub. L.Pub. L. 91–172, title I, § 101(j)(45)
Stat.83 Stat. 531
Pub. L.Pub. L. 93–406, title II, § 1016(a)(13)
Cites 31 · showing 10Cited by 6 across 2 sources