Legalize59765 laws
59765 laws
- § 6313. Fractional parts of a cent
- § 6314. Receipt for taxes
- § 6315. Payments of estimated income tax
- § 6316. Payment by foreign currency
- § 6317. Payments of Federal unemployment tax for calendar quarter
- [§ 632. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(90)](/us/pl/94/455/tXIX/s1901/a/90), Oct. 4, 1976, [90 Stat. 1779](/us/stat/90/1779)]
- § 6320. Notice and opportunity for hearing upon filing of notice of lien
- § 6321. Lien for taxes
- § 6322. Period of lien
- § 6323. Validity and priority against certain persons
- § 6324. Special liens for estate and gift taxes
- § 6324A. Special lien for estate tax deferred under section 6166
- § 6324B. Special lien for additional estate tax attributable to farm, etc., valuation
- § 6325. Release of lien or discharge of property
- § 6326. Administrative appeal of liens
- § 6327. Cross references
- § 6330. Notice and opportunity for hearing before levy
- § 6428B. 2021 recovery rebates to individuals
- § 6331. Levy and distraint
- § 6332. Surrender of property subject to levy
- § 6333. Production of books
- § 6334. Property exempt from levy
- § 6335. Sale of seized property
- § 6336. Sale of perishable goods
- § 6337. Redemption of property
- § 6338. Certificate of sale; deed of real property
- § 6339. Legal effect of certificate of sale of personal property and deed of real property
- § 6342. Application of proceeds of levy
- § 6343. Authority to release levy and return property
- § 6344. Cross references
- § 636. Income tax treatment of mineral production payments
- [§§ 6361 to 6365. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(45)](/us/pl/101/508/tXI/s11801/a/45), Nov. 5, 1990, [104 Stat. 1388–522](/us/stat/104/1388-522)]
- § 638. Continental shelf areas
- § 64. Ordinary income defined
- § 6401. Amounts treated as overpayments
- § 6402. Authority to make credits or refunds
- § 6403. Overpayment of installment
- § 6404. Abatements
- § 6405. Reports of refunds and credits
- § 6406. Prohibition of administrative review of decisions
- § 6407. Date of allowance of refund or credit
- § 6408. State escheat laws not to apply
- § 6409. Refunds disregarded in the administration of Federal programs and federally assisted programs
- § 641. Imposition of tax
- § 6411. Tentative carryback and refund adjustments
- § 6412. Floor stocks refunds
- [§ 6429. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(113)](/us/pl/113/295/dA/tII/s221/a/113), Dec. 19, 2014, [128 Stat. 4054](/us/stat/128/4054)]
- § 6413. Special rules applicable to certain employment taxes
- § 6414. Income tax withheld
- § 6415. Credits or refunds to persons who collected certain taxes