# 26 U.S.C. § 6207: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6207>. Cite pinpoints as 26 U.S.C. § 6207(a)(1).

## § 6207(1)

For prohibition of suits to restrain assessment of any tax, see section 7421.

## § 6207(2)

For prohibition of assessment of taxes against insolvent banks, see section 7507.

## § 6207(3)

For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342.

## § 6207(4)

For assessment with respect to taxes required to be paid by chapter 52, see section 5703.

## § 6207(5)

For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c).

## § 6207(6)

For period of limitation upon assessment, see chapter 66.

## Connections

Cites: § 5006 Determination of tax; § 5703 Liability for tax and method of payment; § 6342 Application of proceeds of levy; § 7421 Prohibition of suits to restrain assessment or collection; § 7507 Exemption of insolvent banks from tax

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 769
- 1956-04-02: [Act Apr. 2, 1956, ch. 160](/26/act/1956-ch160.md), 70 Stat. 90
- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1428
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1825