
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: 26USC7404]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
            Subchapter A--Civil Actions by the United States
 
Sec. 7404. Authority to bring civil action for estate taxes

    If the estate tax imposed by chapter 11 is not paid on or before the 
due date thereof, the Secretary shall proceed to collect the tax under 
the provisions of general law; or appropriate proceedings in the name of 
the United States may be commenced in any court of the United States 
having jurisdiction to subject the property of the decedent to be sold 
under the judgment or decree of the court. From the proceeds of such 
sale the amount of the tax, together with the costs and expenses of 
every description to be allowed by the court, shall be first paid, and 
the balance shall be deposited according to the order of the court, to 
be paid under its direction to the person entitled thereto. This section 
insofar as it applies to the collection of a deficiency shall be subject 
to the provisions of sections 6213 and 6601.

(Aug. 16, 1954, ch. 736, 68A Stat. 874; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.
