26 U.S.C. § 6327. Cross references
- (1)(1)For lien in case of tax on distilled spirits, see section 5004.
- (2)(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)(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)(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)(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)(6)For priority of lien of the United States in case of insolvency, see section 3713(a) of title 31, United States Code.
(Aug. 16, 1954, ch. 736, 68A Stat. 782, § 6326; Pub. L. 94–455, title XIX, § 1906(a)(20), Oct. 4, 1976, 90 Stat. 1825; Pub. L. 96–589, § 6(i)(10), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97–258, § 3(f)(7), Sept. 13, 1982, 96 Stat. 1064; renumbered § 6327, Pub. L. 100–647, title VI, § 6238(a), Nov. 10, 1988, 102 Stat. 3743.)