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26 U.S.C. § 6344

Title 26 Chapter 64 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 6344. Cross references

  • (a) 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) For distraint proceedings against delinquent internal revenue officers, see section 7804(c).
  • (c) 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.

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