Category: Tax Administration

  • Part III – Miscellaneous Provisions

    Part III – Miscellaneous Provisions Miscellaneous Provisions Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part III Details Reference: Part III Legend: Miscellaneous Provisions USCode Year: 2013 Provision Content Amendments 1988—Pub. L. 100–647, title I, §1018(u)(45), Nov. 10, 1988, 102 Stat. 3592, added item 7475. U.S. Encyclopedia of Law Coverage 26-U.S.C.-7459 in the Legal Encyclopedia: Tax Administration In…

  • 26-U.S.C.-7624

    26-U.S.C.-7624 §7624 – Reimbursement to State and Local Law Enforcement Agencies Pathway Title 26 > Subtitle F > Chapter 78 > Subchapter B > Section 7624 Details Reference: Section 7624 Legend: §7624 – Reimbursement to State and Local Law Enforcement Agencies USCode Year: 2013 Provision Content (a) Authorization of reimbursement Whenever a State or local law enforcement agency provides information to the Internal…

  • 26-U.S.C.-7624

    26-U.S.C.-7624 §7624 – Reimbursement to State and Local Law Enforcement Agencies Pathway Title 26 > Subtitle F > Chapter 78 > Subchapter B > Section 7624 Details Reference: Section 7624 Legend: §7624 – Reimbursement to State and Local Law Enforcement Agencies USCode Year: 2013 Provision Content (a) Authorization of reimbursement Whenever a State or local law enforcement agency provides information to the Internal…

  • Part III – Miscellaneous Provisions

    Part III – Miscellaneous Provisions Miscellaneous Provisions Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part III Details Reference: Part III Legend: Miscellaneous Provisions USCode Year: 2013 Provision Content Amendments 1988—Pub. L. 100–647, title I, §1018(u)(45), Nov. 10, 1988, 102 Stat. 3592, added item 7475. U.S. Encyclopedia of Law Coverage 26-U.S.C.-7459 in the Legal Encyclopedia: Tax Administration In…

  • 26-U.S.C.-6901

    26-U.S.C.-6901 §6901 – Transferred Assets Pathway Title 26 > Subtitle F > Chapter 71 > Section 6901 Details Reference: Section 6901 Legend: §6901 – Transferred Assets USCode Year: 2013 Provision Content (a) Method of collection The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, paid, and collected in the same manner and subject to…

  • 26-U.S.C.-6107

    26-U.S.C.-6107 §6107 – Tax Return Preparer Must Furnish Copy of Return to Taxpayer and Must Retain A Copy Or List Pathway Title 26 > Subtitle F > Chapter 61 > Subchapter B > Section 6107 Details Reference: Section 6107 Legend: §6107 – Tax Return Preparer Must Furnish Copy of Return to Taxpayer and Must Retain A Copy Or List USCode Year: 2013 Provision…

  • 26-U.S.C.-6901

    26-U.S.C.-6901 §6901 – Transferred Assets Pathway Title 26 > Subtitle F > Chapter 71 > Section 6901 Details Reference: Section 6901 Legend: §6901 – Transferred Assets USCode Year: 2013 Provision Content (a) Method of collection The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, paid, and collected in the same manner and subject to…

  • 26-U.S.C.-6110

    26-U.S.C.-6110 §6110 – Public Inspection of Written Determinations Pathway Title 26 > Subtitle F > Chapter 61 > Subchapter B > Section 6110 Details Reference: Section 6110 Legend: §6110 – Public Inspection of Written Determinations USCode Year: 2013 Provision Content (a) General rule Except as otherwise provided in this section, the text of any written determination and any background file document relating to…

  • 26-U.S.C.-6321

    26-U.S.C.-6321 §6321 – Lien For Taxes Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter C > Part II > Section 6321 Details Reference: Section 6321 Legend: §6321 – Lien For Taxes USCode Year: 2013 Provision Content If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to…

  • 26-U.S.C.-7262

    26-U.S.C.-7262 §7262 – Violation of Occupational Tax Laws Relating to Wagering—failure to Pay Special Tax Pathway Title 26 > Subtitle F > Chapter 75 > Subchapter B > Section 7262 Details Reference: Section 7262 Legend: §7262 – Violation of Occupational Tax Laws Relating to Wagering—failure to Pay Special Tax USCode Year: 2013 Provision Content Any person who does any act which makes him…