Title 26, Chapter 64
Internal Revenue Code — 40 sections
- § 6301 Section 6301 - Collection authority
- § 6302 Section 6302 - Mode or time of collection
- § 6303 Section 6303 - Notice and demand for tax
- § 6304 Section 6304 - Fair tax collection practices
- § 6305 Section 6305 - Collection of certain liability
- § 6306 Section 6306 - Qualified tax collection contracts
- § 6307 Section 6307 - Special compliance personnel program account
- § 6311 Section 6311 - Payment of tax by commercially acceptable means
- § 6312 Section 6312 - Repealed. Pub. L. 92–5, title I , § 4(a)(2), Mar. 17, 1971 , 85 Stat. 5 ]
- § 6313 Section 6313 - Fractional parts of a cent
- § 6314 Section 6314 - Receipt for taxes
- § 6315 Section 6315 - Payments of estimated income tax
- § 6316 Section 6316 - Payment by foreign currency
- § 6317 Section 6317 - Payments of Federal unemployment tax for calendar quarter
- § 6320 Section 6320 - Notice and opportunity for hearing upon filing of notice of lien
- § 6321 Section 6321 - Lien for taxes
- § 6322 Section 6322 - Period of lien
- § 6323 Section 6323 - Validity and priority against certain persons
- § 6324 Section 6324 - Special liens for estate and gift taxes
- § 6324A Section 6324A - Special lien for estate tax deferred under section 6166
- § 6324B Section 6324B - Special lien for additional estate tax attributable to farm, etc., valuation
- § 6325 Section 6325 - Release of lien or discharge of property
- § 6326 Section 6326 - Administrative appeal of liens
- § 6327 Section 6327 - Cross references
- § 6330 Section 6330 - Notice and opportunity for hearing before levy
- § 6331 Section 6331 - Levy and distraint
- § 6332 Section 6332 - Surrender of property subject to levy
- § 6333 Section 6333 - Production of books
- § 6334 Section 6334 - Property exempt from levy
- § 6335 Section 6335 - Sale of seized property
- § 6336 Section 6336 - Sale of perishable goods
- § 6337 Section 6337 - Redemption of property
- § 6338 Section 6338 - Certificate of sale; deed of real property
- § 6339 Section 6339 - Legal effect of certificate of sale of personal property and deed of real property
- § 6340 Section 6340 - Records of sale
- § 6341 Section 6341 - Expense of levy and sale
- § 6342 Section 6342 - Application of proceeds of levy
- § 6343 Section 6343 - Authority to release levy and return property
- § 6344 Section 6344 - Cross references
- § 6365 Section 6365 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(45), Nov. 5, 1990 , 104 Stat. 1388–522 ]