Pub. L. 89-719 Nov. 2, 1966

80 Stat. 1132 · Changed 29 sections of the Code

Bill H.R. 11256

§ 545 Undistributed personal holding company income

  • (b) Pub. L. 89–719 substituted “section 6323(f)” for “section 6323(a)(1), (2), or (3)”.

§ 3505 Liability of third parties paying or providing for wages

§ 6322 Period of lien

  • § 6322 Pub. L. 89–719 inserted “(or a judgment against the taxpayer arising out of such liability)”.

§ 6323 Validity and priority against certain persons

  • (a) Pub. L. 89–719 redesignated as subsec. (a) that part of former subsec. (a) which preceded pars. (1) to (3) thereof…
  • (b)(1) Pub. L. 89–719 redesignated provisions of subsec. (c)(1) as subsec. (b)(1) and substituted “holder of a security…
  • (b)(2) Pub. L. 89–719 redesignated provisions of subsec. (d)(1) as subsec. (b)(2) and substituted purchaser of such motor…
  • (b)(3) (b)(4) (b)(5) (b)(6) (b)(7) (b)(8) (b)(9) (b)(10) Pub. L. 89–719 added pars. (3) to (10).
  • (c) (d) (e) Pub. L. 89–719 added subsecs. (c) to (e).
  • (f)(1) Pub. L. 89–719 redesignated provisions of former subsec. (a)(1) to (3) as subsec. (f)(1).
  • (f)(2) Pub. L. 89–719 added par. (2).
  • (f)(3) Pub. L. 89–719 redesignated provisions of former subsec. (b) as subsec. (f)(3) and substituted provisions that the form…
  • (g) Pub. L. 89–719 added subsec. (g).
  • (h)(1) (h)(2) Pub. L. 89–719 added pars. (1) and (2).
  • (h)(3) Pub. L. 89–719 redesignated provisions of former subsec. (d)(2) as subsec. (h)(3).
  • (h)(4) Pub. L. 89–719 redesignated provisions of former subsec. (c)(2) as subsec. (h)(4).
  • (h)(5) (h)(6) Pub. L. 89–719 added pars. (5), (6).
  • (i)(1) (i)(2) Pub. L. 89–719 added pars. (1), (2).
  • (i)(3) Pub. L. 89–719 redesignated provisions of former subsec. (e) as subsec. (i)(3) and substituted “regulations” for “rules…

§ 6324 Special liens for estate and gift taxes

  • (a)(1) Pub. L. 89–719 inserted “, or becomes unenforceable by reason of lapse of time,” after “sooner paid in full” and…
  • (a)(2) Pub. L. 89–719 substituted “person in possession, or beneficiary, to a purchaser or holder of a security interest” for…
  • (a)(3) Pub. L. 89–719 substituted “purchaser or a holder of a security interest” for “bona fide purchaser, mortgagee, or…
  • (b) Pub. L. 89–719 substituted reference to exception provided in subsec. (c) for reference to exceptions provided in…
  • (c) Pub. L. 89–719 redesignated as par. (1) provisions formerly constituting subsec. (c), substituted “valid as against a…
  • § 6324 Pub. L. 89–719 struck out subsec. (d) dealing with exceptions in the case of motor vehicles. See subsec. (c) above and…

§ 6325 Release of lien or discharge of property

  • (b)(3) Pub. L. 89–719 added par. (3).
  • (d) (e) Pub. L. 89–719 added subsecs. (d) and (e). Former subsecs. (d) and (e) redesignated, with amendments, as subsecs.…
  • (f) Pub. L. 89–719 redesignated as par. (1) provisions formerly constituting subsec. (d), inserted reference to exceptions…
  • (g) Pub. L. 89–719 added subsec. (g).
  • (h) Pub. L. 89–719 redesignated as subsec. (h) provisions formerly constituting subsec. (e) and struck out cross references…

§ 6331 Levy and distraint

  • (b) Pub. L. 89–719 inserted sentence providing that a levy shall extend only to property possessed and obligations existing…

§ 6332 Surrender of property subject to levy

  • (a) Pub. L. 89–719, § 104(b)(1), substituted “Except as otherwise provided in subsection (b), any person” for “Any person”.
  • (b) Pub. L. 89–719, § 104(b)(2), added subsec. (b). Former subsec. (b) redesignated, with amendments, as subsec. (c)(1).
  • (c) Pub. L. 89–719, § 104(b)(2)–(4), redesignated as par. (1) provisions formerly set out as subsec. (b), inserted…
  • (d) Pub. L. 89–719, § 104(b)(4), added subsec. (d).
  • (e) Pub. L. 89–719, § 104(b)(3), redesignated former subsec. (c) as (e).

§ 6334 Property exempt from levy

  • (a)(4) Pub. L. 89–719, § 104(c)(1), struck out “or Territory” after “of any State”.
  • (a)(6) (a)(7) Pub. L. 89–719, § 104(c)(2), added pars. (6) and (7).

§ 6335 Sale of seized property

  • (b) Pub. L. 89–719 inserted an alternative to the publication of notice of sale to allow publication in a newspaper…

§ 6337 Redemption of property

  • (b)(1) Pub. L. 89–719 substituted “120 days” for “1 year”.

§ 6338 Certificate of sale; deed of real property

  • (c) Pub. L. 89–719 struck out provisions requiring the endorsement of approval as to the form of the deed by the United…

§ 6339 Legal effect of certificate of sale of personal property and deed of real property

  • (c) (d) Pub. L. 89–719 added subsecs. (c) and (d).

§ 6342 Application of proceeds of levy

  • (a) Pub. L. 89–719 inserted in introductory provisions, references to an exception in the case of surrender under section…

§ 6343 Authority to release levy and return property

  • § 6343 Pub. L. 89–719 inserted “and return property” in section catchline, designated existing provisions as subsec. (a), and…

§ 6502 Collection after assessment

  • (a) Pub. L. 89–719 inserted sentence at end providing that the period provided by this subsection during which a tax may be…

§ 6503 Suspension of running of period of limitation

  • (b) Pub. L. 89–719, § 106(a), struck out “(other than the estate of a decedent or of an incompetent)” after “assets of the…
  • (c) Pub. L. 89–719, § 106(b), substituted “Taxpayer outside United States” for “Location of property outside the United…
  • (g) Pub. L. 89–719, § 106(c), added subsec. (g) and redesignated former subsec. (g) as (h).
  • (h) Pub. L. 89–719, § 106(c), redesignated former subsec. (g) as (h).

§ 6532 Periods of limitation on suits

  • (c) Pub. L. 89–719 added subsec. (c).

§ 7402 Jurisdiction of district courts

  • (e) (f) Pub. L. 89–719 added subsec. (e) and redesignated former subsec. (e) as (f).

§ 7403 Action to enforce lien or to subject property to payment of tax

  • (c) Pub. L. 89–719 inserted sentence permitting the United States, if the property is sold to satisfy a first lien held by…

§ 7421 Prohibition of suits to restrain assessment or collection

  • (a) Pub. L. 89–719 inserted reference to section 7426(a), (b)(1), and “by any person, whether or not such person is the…

§ 7424 Intervention

  • § 7424 Pub. L. 89–719 substituted “Intervention” for “Civil action to clear title to property” in section catchline and…

§ 7425 Discharge of liens

§ 7426 Civil actions by persons other than taxpayers

§ 7437 Cross references

    § 7505 Sale of personal property acquired by the United States

    • § 7505 Pub. L. 89–719 substituted “acquired by the United States in payment of or as security for debts arising under the…

    § 7506 Administration of real estate acquired by the United States

    • (a) Pub. L. 89–719 inserted reference to real estate which has been redeemed by the United States.

    § 7809 Deposit of collections

    • (a) (b)(4) Pub. L. 89–719 inserted reference to section 7810 in subsec. (a) and added subsec. (b)(4).

    § 7810 Revolving fund for redemption of real property