Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®
About Us
Don't have an account? Request a trial
  1. IRC
  2. Subtitle F
  3. Chapter 64
  4. Subchapter D
  5. Part II
  6. § 6344

Sec. 6344. Cross References

I.R.C. § 6344(a) Length Of Period —
For period within which levy may be begun in case of—
I.R.C. § 6344(a)(1) —
Income, estate, and gift taxes, and taxes imposed by chapter 41, 42, 43, or 44, see sections 6502(a) and 6503(a)(1).
I.R.C. § 6344(a)(2) —
Employment and miscellaneous excise taxes, see section 6502(a).
I.R.C. § 6344(b) Delinquent Collection Officers —
For distraint proceedings against delinquent internal revenue officers, see section 7804(c).
I.R.C. § 6344(c) Other References —
For provisions relating to—
I.R.C. § 6344(c)(1) —
Stamps, marks and brands, see section 6807.
I.R.C. § 6344(c)(2) —
Administration of real estate acquired by the United States, see section 7506.
(Aug. 16, 1954, ch. 736, 68A Stat. 789; Dec. 30, 1969, Pub. L. 91-172, title I, 101(j)(45), 83 Stat. 531; Sept. 2, 1974, Pub. L. 93-406, title II, 1016(a)(13), 88 Stat. 930; Oct. 4, 1976, Pub. L. 94-455, title XIII, 1307(d)(2)(F)(v), title XVI, 1605(b)(8), 90 Stat. 1728, 1755; Apr. 2, 1980, Pub. L. 96-223, title I, 101(f)(1)(I), 94 Stat. 252; Aug. 23, 1988, Pub. L. 100-418, title I, 1941(b)(2)(B)(ix), 102 Stat. 1323; Pub. L. 105-206, title I, Sec. 1104(b)(1), July 22, 1998, 112 Stat 685.)
BACKGROUND NOTES
AMENDMENTS
1998--Subsec. (b). Pub. L. 105-206, Sec. 1104(b)(1) substituted “section 7804(c)” for “section 7803(d)”.
1988--Subsec. (a)(1). Pub. L. 100-418 substituted “or 44” for “44, or 45”.
1980--Subsec. (a)(1). Pub. L. 96-223 inserted reference to chapter 45.
1976--Subsec. (a)(1). Pub. L. 94-455 inserted reference to chapters 41 and 44.
1974--Subsec. (a)(1). Pub. L. 93-406 inserted reference to chapter 43.
1969--Subsec. (a)(1). Pub. L. 91-172 inserted reference to chapter 42.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Section 1104 of Pub. L. 105-206 effective on the date of enactment [Enacted: July 22, 1998].
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 1980, see section 101(i) of Pub. L. 96-223, set out as a note under section 6161 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1307(d)(2)(F)(v) of Pub. L. 94-455 effective on and after Oct. 4, 1976, see section 1307(e) of Pub. L. 94-455, set out as a note under section 501 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93-406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transitional Rules note under section 410 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title.