Treasury Regulations (26 C.F.R.)
26 CFR § 301.7406-1
Disposition of judgments and moneys recovered.
Official textecfr.govlast amended
All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the district director as collections of internal revenue taxes.
Source: view the official text
In this part (40 sections)
- 301.7207-1 · Fraudulent returns, statements, or other documents.
- 301.7209-1 · Unauthorized use or sale of stamps.
- 301.7214-1 · Offenses by officers and employees of the United States.
- 301.7216-0 · Table of contents.
- 301.7216-1 · Penalty for disclosure or use of tax return information.
- 301.7216-2 · Permissible disclosures or uses without consent of the…
- 301.7216-3 · Disclosure or use permitted only with the taxpayer's…
- 301.7231-1 · Failure to obtain license for collection of foreign items.
- 301.7269-1 · Failure to produce records.
- 301.7272-1 · Penalty for failure to register.
- 301.7304-1 · Penalty for fraudulently claiming drawback.
- 301.7321-1 · Seizure of property.
- 301.7322-1 · Delivery of seized property to U.S. marshal.
- 301.7324-1 · Special disposition of perishable goods.
- 301.7325-1 · Personal property valued at $2,500 or less.
- 301.7326-1 · Disposal of forfeited or abandoned property in special…
- 301.7327-1 · Customs laws applicable.
- 301.7401-1 · Authorization.
- 301.7403-1 · Action to enforce lien or to subject property to payment…
- 301.7404-1 · Authority to bring civil action for estate taxes.
- 301.7406-1 · Disposition of judgments and moneys recovered.
- 301.7409-1 · Action to enjoin flagrant political expenditures of…
- 301.7422-1 · Special rules for certain excise taxes imposed by chapter…
- 301.7423-1 · Repayments to officers or employees.
- 301.7424-2 · Intervention.
- 301.7425-1 · Discharge of liens; scope and application; judicial…
- 301.7425-2 · Discharge of liens; nonjudicial sales.
- 301.7425-3 · Discharge of liens; special rules.
- 301.7425-4 · Discharge of liens; redemption by United States.
- 301.7426-1 · Civil actions by persons other than taxpayers.
- 301.7426-2 · Recovery of damages in certain cases.
- 301.7429-1 · Review of jeopardy and termination assessment and jeopardy…
- 301.7429-2 · Review of jeopardy and termination assessment and jeopardy…
- 301.7429-3 · Review of jeopardy and termination assessment and jeopardy…
- 301.7430-0 · Table of contents.
- 301.7430-1 · Exhaustion of administrative remedies.
- 301.7430-2 · Requirements and procedures for recovery of reasonable…
- 301.7430-3 · Administrative proceeding and administrative proceeding…
- 301.7430-4 · Reasonable administrative costs.
- 301.7430-5 · Prevailing party.