US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6344

Cross references

(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. 73668A Stat. 789Pub. L. 91–172, title I, § 101(j)(45)83 Stat. 531Pub. L. 93–406, title II, § 1016(a)(13)88 Stat. 930Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(v)90 Stat. 1728Pub. L. 96–223, title I, § 101(f)(1)(I)94 Stat. 252Pub. L. 100–418, title I, § 1941(b)(2)(B)(ix)102 Stat. 1323Pub. L. 105–206, title I, § 1104(b)(1)112 Stat. 710(, ; , , ; , , ; , title XVI, § 1605(b)(8), , , 1755; , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 105–2061998—Subsec. (b). substituted “section 7804(c)” for “section 7803(d)”.

Pub. L. 100–4181988—Subsec. (a)(1). substituted “or 44” for “44, or 45”.

Pub. L. 96–2231980—Subsec. (a)(1). inserted reference to chapter 45.

Pub. L. 94–4551976—Subsec. (a)(1). inserted reference to chapters 41 and 44.

Pub. L. 93–4061974—Subsec. (a)(1). inserted reference to chapter 43.

Pub. L. 91–1721969—Subsec. (a)(1). inserted reference to chapter 42.

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendment

Pub. L. 100–418section 1941(c) of Pub. L. 100–418section 164 of this titleAmendment by applicable to crude oil removed from the premises on or after , see , set out as a note under .

Effective Date of 1980 Amendment

Pub. L. 96–223section 101(i) of Pub. L. 96–223section 6161 of this titleAmendment by applicable to periods after , see , set out as a note under .

Effective Date of 1976 Amendment

section 1307(d)(2)(F)(v) of Pub. L. 94–455section 1307(e) of Pub. L. 94–455section 501 of this titleAmendment by effective on and after , see , set out as a note under .

Effective Date of 1974 Amendment

Pub. L. 93–406Pub. L. 93–406Pub. L. 93–406section 1017 of Pub. L. 93–406section 410 of this titleAmendment by applicable, except as otherwise provided in section 1017(c) through (i) of , for plan years beginning after , but, in the case of plans in existence on , amendment by applicable for plan years beginning after , see , set out as an Effective Date; Transitional Rules note under .

Effective Date of 1969 Amendment

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