2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 76 - Judicial Proceedings
Subchapter A - Civil Actions by the United States
Sec. 7406 - Disposition of judgments and moneys recovered

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Citation 26 U.S.C. § 7406 (2018)
Section Name §7406. Disposition of judgments and moneys recovered
Section Text

All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the Secretary as collections of internal revenue taxes.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 875; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes AMENDMENTS

1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Publication Title United States Code, 2018 Edition, 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 76 - JUDICIAL PROCEEDINGS
Subchapter A - Civil Actions by the United States
Sec. 7406 - Disposition of judgments and moneys recovered
Contains section 7406
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
Statutes at Large References 90 Stat. 1834
Public Law References Public Law 94-455
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