# 26 U.S.C. § 6327: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6327>. Cite pinpoints as 26 U.S.C. § 6327(a)(1).

## § 6327(1)

For lien in case of tax on distilled spirits, see section 5004.

## § 6327(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.

## § 6327(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.

## § 6327(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.

## § 6327(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 a claim upon the premises involved, see section 2410 of Title 28 of the United States Code.

## § 6327(6)

For priority of lien of the United States in case of insolvency, see section 3713(a) of title 31, United States Code.

## Connections

Cites: § 5004 Lien for tax

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 782
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1825
- 1980-12-24: [Pub. L. 96-589](/26/act/96-589.md), 94 Stat. 3411
- 1982-09-13: [Pub. L. 97-258](/26/act/97-258.md), 96 Stat. 1064
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3743