There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 64 - Collection (Sections 6301 - 6365)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 64 - COLLECTION |
Contains | sections 6301 to 6365 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Subchapter A - General Provisions (Sections 6301 - 6307)
- Table of Contents
- Front Matter
- Sec. 6301 - Collection authority
- Sec. 6302 - Mode or time of collection
- Sec. 6303 - Notice and demand for tax
- Sec. 6304 - Fair tax collection practices
- Sec. 6305 - Collection of certain liability
- Sec. 6306 - Qualified tax collection contracts
- Sec. 6307 - Special compliance personnel program account
- Subchapter B - Receipt of Payment (Sections 6311 - 6317)
- Table of Contents
- Front Matter
- Sec. 6311 - Payment of tax by commercially acceptable means
- Sec. 6312 - Repealed. Pub. L. 92-5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5
- Sec. 6313 - Fractional parts of a cent
- Sec. 6314 - Receipt for taxes
- Sec. 6315 - Payments of estimated income tax
- Sec. 6316 - Payment by foreign currency
- Sec. 6317 - Payments of Federal unemployment tax for calendar quarter
- Subchapter C - Lien for Taxes (Sections 6320 - 6327)
- Subchapter D - Seizure of Property for Collection of Taxes (Sections 6330 - 6344)
- Subchapter E - Repealed (Sections 6361 - 6365)
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