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26 U.S.C. § 6327

Title 26 Chapter 64 Current through PL 119-73 Last updated: March 29, 2026 View on OLRC →
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§ 6327. Cross references

  • (1) For lien in case of tax on distilled spirits, see section 5004.
  • (2) For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.
  • (3) For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.
  • (4) For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11.
  • (5) For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have a claim upon the premises involved, see section 2410 of Title 28 of the United States Code.
  • (6) For priority of lien of the United States in case of insolvency, see section 3713(a) of title 31 , United States Code.

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