26 U.S. Code § 6344 - Cross references

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(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).
(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).
(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.


(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 91–172, title I, § 101(j)(45),Dec. 30, 1969, 83 Stat. 531; Pub. L. 93–406, title II, § 1016(a)(13),Sept. 2, 1974, 88 Stat. 930; Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(v), title XVI, § 1605(b)(8),Oct. 4, 1976, 90 Stat. 1728, 1755; Pub. L. 96–223, title I, § 101(f)(1)(I),Apr. 2, 1980, 94 Stat. 252; Pub. L. 100–418, title I, § 1941(b)(2)(B)(ix),Aug. 23, 1988, 102 Stat. 1323; Pub. L. 105–206, title I, § 1104(b)(1),July 22, 1998, 112 Stat. 710.)

1998—Subsec. (b). Pub. L. 105–206substituted “section 7804 (c)” for “section 7803 (d)”.
1988—Subsec. (a)(1). Pub. L. 100–418substituted “or 44” for “44, or 45”.
1980—Subsec. (a)(1). Pub. L. 96–223inserted reference to chapter 45.
1976—Subsec. (a)(1). Pub. L. 94–455inserted reference to chapters 41 and 44.
1974—Subsec. (a)(1). Pub. L. 93–406inserted reference to chapter 43.
1969—Subsec. (a)(1). Pub. L. 91–172inserted reference to chapter 42.
Effective Date of 1988 Amendment

Amendment by Pub. L. 100–418applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) ofPub. L. 100–418, set out as a note under section 164 of this title.
Effective Date of 1980 Amendment

Amendment by Pub. L. 96–223applicable to periods after Feb. 29, 1980, see section 101(i) ofPub. L. 96–223, set out as a note under section 6161 of this title.
Effective Date of 1976 Amendment

Amendment by section 1307(d)(2)(F)(v) ofPub. L. 94–455effective on and after Oct. 4, 1976, see section 1307(e) ofPub. L. 94–455, set out as a note under section 501 of this title.
Effective Date of 1974 Amendment

Amendment by Pub. L. 93–406applicable, except as otherwise provided in section 1017(c) through (i) ofPub. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406applicable for plan years beginning after Dec. 31, 1975, see section 1017 ofPub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.
Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172effective Jan. 1, 1970, see section 101(k)(1) ofPub. L. 91–172, set out as an Effective Date note under section 4940 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

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26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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