
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6344]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
        Subchapter D--Seizure of Property for Collection of Taxes
 
                              PART II--LEVY
 
Sec. 6344. Cross references


(a) Length of period

            For period within which levy may be begun in case of--
                (1) Income, estate, and gift taxes, and taxes imposed by 
            chapter 41, 42, 43, or 44, see sections 6502(a) and 
            6503(a)(1).
                (2) Employment and miscellaneous excise taxes, see 
            section 6502(a).

(b) Delinquent collection officers

            For distraint proceedings against delinquent internal 
        revenue officers, see section 7804(c).

(c) Other references

            For provisions relating to--
                (1) Stamps, marks and brands, see section 6807.
                (2) Administration of real estate acquired by the United 
            States, see section 7506.

(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 91-172, title I, 
Sec. 101(j)(45), Dec. 30, 1969, 83 Stat. 531; Pub. L. 93-406, title II, 
Sec. 1016(a)(13), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94-455, title 
XIII, Sec. 1307(d)(2)(F)(v), title XVI, Sec. 1605(b)(8), Oct. 4, 1976, 
90 Stat. 1728, 1755; Pub. L. 96-223, title I, Sec. 101(f)(1)(I), Apr. 2, 
1980, 94 Stat. 252; Pub. L. 100-418, title I, Sec. 1941(b)(2)(B)(ix), 
Aug. 23, 1988, 102 Stat. 1323; Pub. L. 105-206, title I, 
Sec. 1104(b)(1), July 22, 1998, 112 Stat. 710.)


                               Amendments

    1998--Subsec. (b). Pub. L. 105-206 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 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.
