Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6312
[§6312. Repealed. Pub. L. 92–5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5]
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Nearby sections (25 sections)
- 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 · [§6312. Repealed. Pub. L. 92–5, title I, §4(a)(2), Mar. 17,…
- 6313 · Fractional parts of a cent
- 6314 · Receipt for taxes
- 6315 · Payments of estimated income tax
- 6316 · Payment by foreign currency
- 6317 · Payments of Federal unemployment tax for calendar quarter
- 6320 · Notice and opportunity for hearing upon filing of notice of lien
- 6321 · Lien for taxes
- 6322 · Period of lien
- 6323 · Validity and priority against certain persons
- 6324 · Special liens for estate and gift taxes
- 6324A · Special lien for estate tax deferred under section 6166
- 6324B · Special lien for additional estate tax attributable to farm,…