26 USC Subtitle F, CHAPTER 64, Subchapter A: Front Matter

26 USC Subtitle F, CHAPTER 64, Subchapter A: Front Matter

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.

6306.

Qualified tax collection contracts.

Amendments

2004- Pub. L. 108–357, title VIII, §881(a)(2)(B), Oct. 22, 2004, 118 Stat. 1626 , added item 6306.

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.