26 U.S.C. § 7410
§ 7410. Cross references
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 December 22, 1987 by the Omnibus Budget Reconciliation Act of 1987.
Every change, newest first (4)
- December 22, 1987Omnibus Budget Reconciliation Act of 1987
- September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
- October 4, 1976Tax Reform Act of 1976
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
(1)
For provisions for collecting taxes in general, see chapter 64.
(2)
For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code.
(3)
For venue of a proceeding for the recovery of any fine, penalty, or forfeiture, see section 1395 of Title 28 of the United States Code.