26Title 26The US tax code, read & explained

26 U.S.C. § 6344

§ 6344. Cross references

92 words · amended 6 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed July 22, 1998 by the IRS Restructuring and Reform Act of 1998.

Every change, newest first (7)
  1. July 22, 1998IRS Restructuring and Reform Act of 1998
  2. August 23, 1988Public Law 100-418
  3. April 2, 1980Public Law 96-223
  4. October 4, 1976Tax Reform Act of 1976
  5. September 2, 1974Public Law 93-406
  6. December 30, 1969Tax Reform Act of 1969
  7. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) Length of period
  2. (b) Delinquent collection officers
  3. (c) Other references
(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.