26 USC Subtitle F, CHAPTER 64, Subchapter A: Front Matter
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26 USC Subtitle F, CHAPTER 64, Subchapter A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 64-COLLECTIONSubchapter A-General Provisions
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Subchapter A-General Provisions

Sec.
6301.
Collection authority
6302.
Mode or time of collection.
6303.
Notice and demand for tax.
6304.
Fair tax collection practices.
6305.
Collection of certain liability.

        

Amendments

1998- Pub. L. 105–206, title III, §3466(b), July 22, 1998, 112 Stat. 769 , added item 6304.

1976- Pub. L. 94–455, title XIX, §1906(b)(5), Oct. 4, 1976, 90 Stat. 1833 , struck out item "6304. Collection under the Tariff Act".

1975- Pub. L. 93–647, §101(b)(2), Jan. 4, 1975, 88 Stat. 2358 , added item 6305.

Chapter Referred to in Other Sections

This chapter is referred to in sections 6867, 7410, 7811 of this title.