26 U.S.C. § 6301
Collection authority
The Secretary shall collect the taxes imposed by the internal revenue laws.
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Nearby sections (25 sections)
- 6221 · Determination at partnership level
- 6222 · Partner’s return must be consistent with partnership return
- 6223 · Partners bound by actions of partnership
- 6225 · Partnership adjustment by Secretary
- 6226 · Alternative to payment of imputed underpayment by partnership
- 6227 · Administrative adjustment request by partnership
- 6231 · Notice of proceedings and adjustment
- 6232 · Assessment, collection, and payment
- 6233 · Interest and penalties
- 6234 · Judicial review of partnership adjustment
- 6235 · Period of limitations on making adjustments
- 6241 · Definitions and special rules
- 6301 · Collection authority
- 6302 · Mode or time of collection
- 6303 · Notice and demand for tax
- 6304 · Fair tax collection practices
- 6305 · Collection of certain liability
- 6306 · Qualified tax collection contracts
- 6307 · Special compliance personnel program account
- 6311 · Payment of tax by commercially acceptable means
- 6312 · Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85…
- 6313 · Fractional parts of a cent
- 6314 · Receipt for taxes
- 6315 · Payments of estimated income tax
- 6316 · Payment by foreign currency