# 26 U.S.C. § 6344: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6344>. Cite pinpoints as 26 U.S.C. § 6344(a)(1).

## § 6344(a) Length of period

For period within which levy may be begun in case of—

**§ 6344(a)(1)** Income, estate, and gift taxes, and taxes imposed by chapter 41, 42, 43, or 44, see sections 6502(a) and 6503(a)(1).

**§ 6344(a)(2)** Employment and miscellaneous excise taxes, see section 6502(a).

## § 6344(b) Delinquent collection officers

For distraint proceedings against delinquent internal revenue officers, see section 7804(c).

## § 6344(c) Other references

For provisions relating to—

**§ 6344(c)(1)** Stamps, marks and brands, see section 6807.

**§ 6344(c)(2)** Administration of real estate acquired by the United States, see section 7506.

## Connections

Cites: § 6502 Collection after assessment; § 6807 Stamping, marking, and branding seized goods; § 7506 Administration of real estate acquired by the United States; § 7804 Other personnel

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 789
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 531
- 1974-09-02: [Pub. L. 93-406](/26/act/93-406.md), 88 Stat. 930
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1728
- 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 252
- 1988-08-23: [Pub. L. 100-418](/26/act/100-418.md), 102 Stat. 1323
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 710