Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6344
Cross references
Official textgovinfo.govlast amended
# (a) Length of period
For period within which levy may be begun in case of— (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) Employment and miscellaneous excise taxes, see section 6502(a).
# (b) Delinquent collection officers
For distraint proceedings against delinquent internal revenue officers, see section 7804(c).
# (c) Other references
For provisions relating to— (1) Stamps, marks and brands, see section 6807. (2) Administration of real estate acquired by the United States, see section 7506.
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Nearby sections (25 sections)
- 6332 · Surrender of property subject to levy
- 6333 · Production of books
- 6334 · Property exempt from levy
- 6335 · Sale of seized property
- 6336 · Sale of perishable goods
- 6337 · Redemption of property
- 6338 · Certificate of sale; deed of real property
- 6339 · Legal effect of certificate of sale of personal property and…
- 6340 · Records of sale
- 6341 · Expense of levy and sale
- 6342 · Application of proceeds of levy
- 6343 · Authority to release levy and return property
- 6344 · Cross references
- 6361 · [§§6361 to 6365. Repealed. Pub. L. 101–508, title XI,…
- 6401 · Amounts treated as overpayments
- 6402 · Authority to make credits or refunds
- 6403 · Overpayment of installment
- 6404 · Abatements
- 6405 · Reports of refunds and credits
- 6406 · Prohibition of administrative review of decisions
- 6407 · Date of allowance of refund or credit
- 6408 · State escheat laws not to apply
- 6409 · Refunds disregarded in the administration of Federal programs…
- 6411 · Tentative carryback and refund adjustments
- 6412 · Floor stocks refunds