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26 U.S.C. § 6344

Section 6344 · Cross references

Current version, with additions and removals from the August 23, 1988 version.

Current — July 22, 1998
As of August 23, 1988
(a) Length of period
(a) Length of period

For period within which levy may be begun in case of—

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).

(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).

(2) Employment and miscellaneous excise taxes, see section 6502(a).

(b) Delinquent collection officers
(b) Delinquent collection officers
For distraint proceedings against delinquent internal revenue officers, see section 7803(d).
For distraint proceedings against delinquent internal revenue officers, see section 7804(c).
(c) Other references
(c) Other references

For provisions relating to—

For provisions relating to—

(1) Stamps, marks and brands, see section 6807.

(1) Stamps, marks and brands, see section 6807.

(2) Administration of real estate acquired by the United States, see section 7506.

(2) Administration of real estate acquired by the United States, see section 7506.

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