
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: 26USC7437]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
        Subchapter B--Proceedings by Taxpayers and Third Parties
 
Sec. 7437. Cross references

            (1) For determination of amount of any tax, additions to 
        tax, etc., in title 11 cases, see section 505 of title 11 of the 
        United States Code.
            (2) For exclusion of tax liability from discharge in cases 
        under title 11 of the United States Code, see section 523 of 
        such title 11.
            (3) For recognition of tax liens in cases under title 11 of 
        the United States Code, see sections 545 and 724 of such title 
        11.
            (4) For collection of taxes in connection with plans for 
        individuals with regular income in cases under title 11 of the 
        United States Code, see section 1328 of such title 11.
            (5) For provisions permitting the United States to be made 
        party defendant in a proceeding in a State court for the 
        foreclosure of a lien upon real estate where the United States 
        may have claim upon the premises involved, see section 2410 of 
        Title 28 of the United States Code.
            (6) For priority of lien of the United States in case of 
        insolvency, see section 3713(a) of title 31, United States Code.
            (7) For interest on judgments for overpayments, see section 
        2411(a) of Title 28 of the United States Code.
            (8) For review of a Tax Court decision, see section 7482.
            (9) For statute prohibiting suits to replevy property taken 
        under revenue laws, see section 2463 of Title 28 of the United 
        States Code.

(Aug. 16, 1954, ch. 736, 68A Stat. 878, Sec. 7425; renumbered Sec. 7427, 
Pub. L. 89-719, title I, Sec. 109, Nov. 2, 1966, 80 Stat. 1141; 
renumbered Sec. 7428, and amended Pub. L. 94-455, title XII, 
Sec. 1203(b)(2)(A), title XIX, Sec. 1906(a)(45), Oct. 4, 1976, 90 Stat. 
1690, 1830; renumbered Sec. 7430, Pub. L. 94-455, title XIII, 
Sec. 1306(a), Oct. 4, 1976, 90 Stat. 1717; Pub. L. 96-589, Sec. 6(d)(1), 
(i)(13), Dec. 24, 1980, 94 Stat. 3408, 3411; renumbered Sec. 7431, Pub. 
L. 97-248, title II, Sec. 292(a), Sept. 3, 1982, 96 Stat. 572; 
renumbered Sec. 7432, Pub. L. 97-248, title III, Sec. 357(a), Sept. 3, 
1982, 96 Stat. 645; Pub. L. 97-258, Sec. 3(f)(14), Sept. 13, 1982, 96 
Stat. 1065; renumbered Sec. 7434, Pub. L. 100-647, title VI, 
Secs. 6240(a), 6241(a), Nov. 10, 1988, 102 Stat. 3746, 3747; renumbered 
Sec. 7435, Pub. L. 104-168, title VI, Sec. 601(a), July 30, 1996, 110 
Stat. 1462; renumbered Sec. 7436, Pub. L. 104-168, title XII, 
Sec. 1203(a), July 30, 1996, 110 Stat. 1470; renumbered Sec. 7437, Pub. 
L. 105-34, title XIV, Sec. 1454(a), Aug. 5, 1997, 111 Stat. 1055.)


                               Amendments

    1982--Par. (6). Pub. L. 97-258 substituted ``section 3713(a) of 
title 31, United States Code'' for ``R.S. 3466 (31 U.S.C. 191)''. 
Notwithstanding the directory language that amendment be made to section 
7430, the amendment was executed to this section to reflect the probable 
intent of Congress and the intervening renumbering of section 7430 as 
7432 by Pub. L. 97-248.
    1980--Par. (1). Pub. L. 96-589, Sec. 6(d)(1), added par. (1). Former 
par. (1), which provided cross reference to former section 35 of title 
11 for exclusion of tax liability from discharge in bankruptcy, was 
struck out.
    Par. (2). Pub. L. 96-589, Sec. 6(d)(1), (i)(13), added par. (2). 
Former par. (2), which provided cross reference to former section 93 of 
title 11 for limit on amount allowed in bankruptcy proceedings on debts 
owing to the United States, was struck out.
    Par. (3). Pub. L. 96-589, Sec. 6(d)(1), (i)(13), added par. (3). 
Former par. (3), which provided cross reference to former section 107 of 
title 11 for recognition of tax liens in proceedings under the 
Bankruptcy Act, was struck out.
    Par. (4). Pub. L. 96-589, Sec. 6(d)(1), (i)(13), added par. (4). 
Former par. (4), which provided for cross reference to former section 
1080 of title 11 for collection of taxes in connection with wage 
earners' plans in bankruptcy courts, was struck out.
    1976--Par. (1). Pub. L. 94-455, Sec. 1906(a)(45)(A), struck out ``52 
Stat. 851;'' before ``11 U.S.C. 35''.
    Par. (2). Pub. L. 94-455, Sec. 1906(a)(45)(B), struck out ``52 Stat. 
867;'' before ``11 U.S.C. 93''.
    Par. (3). Pub. L. 94-455, Sec. 1906(a)(45)(C), struck out ``52 Stat. 
876-877;'' before ``11 U.S.C. 107''.
    Par. (4). Pub. L. 94-455, Sec. 1906(a)(45)(D), struck out ``52 Stat. 
938;'' before ``11 U.S.C. 1080''.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not 
applicable to proceedings under Title 11, Bankruptcy, commenced before 
Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note 
under section 108 of this title.
