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  1. U.S. Code Title 26
  2. Subtitle F
  3. Chapter 64
  4. Subchapter A
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Subchapter A: General Provisions

Section 6301: Collection authority

Section 6302: Mode or time of collection

Section 6303: Notice and demand for tax

Section 6304: Fair tax collection practices

Section 6305: Collection of certain liability

Section 6306: Qualified tax collection contracts

Section 6307: Special compliance personnel program account

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