26 U.S.C. §§ 6361 to 6365
Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522
[§§ 6361 to 6365. Repealed. Pub. L. 101–508, title XI, § 11801(a)(45) , Nov. 5, 1990 , 104 Stat. 1388–522 ]
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Cited by 6
- 26 CFR § 1.6001-1 — Records.
- 26 CFR § 1.6654-1 — Addition to the tax in the case of an individual.
- 26 CFR § 1.6654-2 — Exceptions to imposition of the addition to the tax in the case of individuals.
- 26 CFR § 301.6361-3 — Transfers to States.
- 26 CFR § 301.6361-5 — Effective date of section 6361.
- 26 CFR § 301.6363-1 — State agreements.
Nearby sections (25 sections)
- 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- 6361 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5,…
- 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
- 6413 · Special rules applicable to certain employment taxes