26 USC Ch. 64: Front Matter
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26 USC Ch. 64: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 64-COLLECTION

CHAPTER 64-COLLECTION

Subchapter
Sec.1
A.
General provisions
6301

        

B.
Receipt of payment
6311
C.
Lien for taxes
6321
D.
Seizure of property for collection of taxes
6331
[E.
Repealed.]

        


Editorial Notes

Amendments

1990- Pub. L. 101–508, title XI, §11801(b)(14), Nov. 5, 1990, 104 Stat. 1388–522 , struck out item for subchapter E "Collection of State individual income taxes".

1972- Pub. L. 92–512, title II, §202(b), Oct. 20, 1972, 86 Stat. 944 , added item for subchapter E.

1 Section numbers editorially supplied.