US Code

Tag: Tax Collection

  • 26-U.S.C.-6324A

    26-U.S.C.-6324A §6324A – Special Lien For Estate Tax Deferred Under Section 6166 Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter C > Part II > Section 6324A Details Reference: Section 6324A Legend: §6324A – Special Lien For Estate Tax Deferred Under Section 6166 USCode Year: 2013 Provision Content (a) General rule In the case of any estate with respect to which an…

  • 26-U.S.C.-6306

    26-U.S.C.-6306 §6306 – Qualified Tax Collection Contracts Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter A > Section 6306 Details Reference: Section 6306 Legend: §6306 – Qualified Tax Collection Contracts USCode Year: 2013 Provision Content (a) In general Nothing in any provision of law shall be construed to prevent the Secretary from entering into a qualified tax collection contract. (b)…

  • 26-U.S.C.-6327

    26-U.S.C.-6327 §6327 – Cross References Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter C > Part II > Section 6327 Details Reference: Section 6327 Legend: §6327 – Cross References USCode Year: 2013 Provision Content (1) For lien in case of tax on distilled spirits, see section 5004. (2) For exclusion of tax liability from discharge in cases under title 11 of the…

  • 26-U.S.C.-6336

    26-U.S.C.-6336 §6336 – Sale of Perishable Goods Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter D > Part II > Section 6336 Details Reference: Section 6336 Legend: §6336 – Sale of Perishable Goods USCode Year: 2013 Provision Content If the Secretary determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that…

  • 26-U.S.C.-6315

    26-U.S.C.-6315 §6315 – Payments of Estimated Income Tax Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter B > Section 6315 Details Reference: Section 6315 Legend: §6315 – Payments of Estimated Income Tax USCode Year: 2013 Provision Content Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income taxes imposed by subtitle…

  • 26-U.S.C.-6315

    26-U.S.C.-6315 §6315 – Payments of Estimated Income Tax Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter B > Section 6315 Details Reference: Section 6315 Legend: §6315 – Payments of Estimated Income Tax USCode Year: 2013 Provision Content Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income taxes imposed by subtitle…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • Subchapter C –

    Subchapter C – Lien For Taxes Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter C Details Reference: Subchapter C Legend: Lien For Taxes USCode Year: 2013 Provision Content Amendments 1998—Pub. L. 105–206, title III, §3401(a), July 22, 1998, 112 Stat. 746, added part analysis. U.S. Encyclopedia of Law Coverage 26-U.S.C.-6313 in the Legal Encyclopedia: Tax Administration In this…

  • 26-U.S.C.-6312

    26-U.S.C.-6312 [§6312 – Repealed. Pub. L. 92-5, Title I, §4(A)(2), Mar. 17, 1971, 85 Stat. 5] Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter B > Section 6312 Details Reference: Section 6312 Legend: [§6312 – Repealed. Pub. L. 92-5, Title I, §4(A)(2), Mar. 17, 1971, 85 Stat. 5] USCode Year: 2013 Provision Content Section, act Aug. 16, 1954, ch. 736,…