(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).
Amended 1969, 1974, 1976, 1980, 1988
- 1988 Pub. L. 100-418 Pub. L. 100–418 substituted “or 44” for “44, or 45”.
- 1980 Pub. L. 96-223 Pub. L. 96–223 inserted reference to chapter 45.
- 1976 Pub. L. 94-455 Pub. L. 94–455 inserted reference to chapters 41 and 44.
- 1974 Pub. L. 93-406 Pub. L. 93–406 inserted reference to chapter 43.
- 1969 Pub. L. 91-172 Pub. L. 91–172 inserted reference to chapter 42.
(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).
Amended 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206 substituted “section 7804(c)” for “section 7803(d)”.
(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.