26 U.S.C. § 6344. Cross references
- (a)(a)
Length of period
For period within which levy may be begun in case of—
- (1)(a)(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)(a)(2)Employment and miscellaneous excise taxes, see section 6502(a).
- (b)(b)
Delinquent collection officers
For distraint proceedings against delinquent internal revenue officers, see section 7804(c). - (c)(c)
Other references
For provisions relating to—
- (1)(c)(1)Stamps, marks and brands, see section 6807.
- (2)(c)(2)Administration of real estate acquired by the United States, see section 7506.
(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 91–172, title I, § 101(j)(45), Dec. 30, 1969, 83 Stat. 531; Pub. L. 93–406, title II, § 1016(a)(13), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(v), title XVI, § 1605(b)(8), Oct. 4, 1976, 90 Stat. 1728, 1755; Pub. L. 96–223, title I, § 101(f)(1)(I), Apr. 2, 1980, 94 Stat. 252; Pub. L. 100–418, title I, § 1941(b)(2)(B)(ix), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 105–206, title I, § 1104(b)(1), July 22, 1998, 112 Stat. 710.)