Tag: Tax Procedure
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26-U.S.C.-6683
26-U.S.C.-6683 [§6683 – Repealed. Pub. L. 109-135, Title Iv, §403(N)(3)(A), Dec. 21, 2005, 119 Stat. 2626] Pathway Title 26 > Subtitle F > Chapter 68 > Subchapter B > Part I > Section 6683 Details Reference: Section 6683 Legend: [§6683 – Repealed. Pub. L. 109-135, Title Iv, §403(N)(3)(A), Dec. 21, 2005, 119 Stat. 2626] USCode Year: 2013 Provision Content Section, added Pub. L. 89–809, title…
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Part I – General Provisions
Part I – General Provisions General Provisions Pathway Title 26 > Subtitle F > Chapter 68 > Subchapter A > Part I Details Reference: Part I Legend: General Provisions USCode Year: 2013 Provision Content Amendments 1996—Pub. L. 104–188, title I, §1704(t)(19), Aug. 20, 1996, 110 Stat. 1888, struck out item 6662 Applicable rules. 1989—Pub. L. 101–239, title VII, §§7721(c)(13), (14), 7742(b), Dec. 19,…
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Part I – General Provisions
Part I – General Provisions General Provisions Pathway Title 26 > Subtitle F > Chapter 68 > Subchapter A > Part I Details Reference: Part I Legend: General Provisions USCode Year: 2013 Provision Content Amendments 1996—Pub. L. 104–188, title I, §1704(t)(19), Aug. 20, 1996, 110 Stat. 1888, struck out item 6662 Applicable rules. 1989—Pub. L. 101–239, title VII, §§7721(c)(13), (14), 7742(b), Dec. 19,…
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26-U.S.C.-6333
26-U.S.C.-6333 §6333 – Production of Books Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter D > Part II > Section 6333 Details Reference: Section 6333 Legend: §6333 – Production of Books USCode Year: 2013 Provision Content If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of…
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26-U.S.C.-6333
26-U.S.C.-6333 §6333 – Production of Books Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter D > Part II > Section 6333 Details Reference: Section 6333 Legend: §6333 – Production of Books USCode Year: 2013 Provision Content If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of…
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Part II – Levy
Part II – Levy Levy Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter D > Part II Details Reference: Part II Legend: Levy USCode Year: 2013 Provision Content Amendments 1998—Pub. L. 105–206, title III, §3401(b), July 22, 1998, 112 Stat. 749, added part heading. 1966—Pub. L. 89–719, title I, §104(j), Nov. 2, 1966, 80 Stat. 1138, inserted and return property…
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26-U.S.C.-6154
26-U.S.C.-6154 [§6154 – Repealed. Pub. L. 100-203, Title X, §10301(B)(1), Dec. 22, 1987, 101 Stat. 1330-429] Pathway Title 26 > Subtitle F > Chapter 62 > Subchapter A > Section 6154 Details Reference: Section 6154 Legend: [§6154 – Repealed. Pub. L. 100-203, Title X, §10301(B)(1), Dec. 22, 1987, 101 Stat. 1330-429] USCode Year: 2013 Provision Content Section, acts Aug. 16, 1954, ch. 736,…
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26-U.S.C.-6154
26-U.S.C.-6154 [§6154 – Repealed. Pub. L. 100-203, Title X, §10301(B)(1), Dec. 22, 1987, 101 Stat. 1330-429] Pathway Title 26 > Subtitle F > Chapter 62 > Subchapter A > Section 6154 Details Reference: Section 6154 Legend: [§6154 – Repealed. Pub. L. 100-203, Title X, §10301(B)(1), Dec. 22, 1987, 101 Stat. 1330-429] USCode Year: 2013 Provision Content Section, acts Aug. 16, 1954, ch. 736,…
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26-U.S.C.-6402
26-U.S.C.-6402 §6402 – Authority to Make Credits Or Refunds Pathway Title 26 > Subtitle F > Chapter 65 > Subchapter A > Section 6402 Details Reference: Section 6402 Legend: §6402 – Authority to Make Credits Or Refunds USCode Year: 2013 Provision Content (a) General rule In the case of any overpayment, the Secretary, within the applicable period of limitations, may credit the amount…
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26-U.S.C.-6663
26-U.S.C.-6663 §6663 – Imposition of Fraud Penalty Pathway Title 26 > Subtitle F > Chapter 68 > Subchapter A > Part II > Section 6663 Details Reference: Section 6663 Legend: §6663 – Imposition of Fraud Penalty USCode Year: 2013 Provision Content (a) Imposition of penalty If any part of any underpayment of tax required to be shown on a return is due to fraud, there…