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Title 26 — Internal Revenue CodeRelease 119-73

§6344 Cross references

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY › § 6344

Last updated Apr 6, 2026|Official source

Summary

Points to other parts of the tax code for timing and related rules. For when levies may begin on income, estate, gift, and taxes under chapters 41–44, see 6502(a) and 6503(a)(1). For employment and other excise taxes, see 6502(a). Rules on distraint of delinquent revenue officers are in 7804(c). Stamps and marks are in 6807. Management of U.S. real estate is in 7506.

Full Legal Text

Title 26, §6344

Internal Revenue Code — Source: USLM XML via OLRC

(a)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 section 6502(a) and 6503(a)(1).
(2)Employment and miscellaneous excise taxes, see section 6502(a).
(b)For distraint proceedings against delinquent internal revenue officers, see section 7804(c).
(c)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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

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

Statutory Notes and Related Subsidiaries

Effective Date

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

Effective Date

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

Effective Date

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

Effective Date

of 1974 AmendmentAmendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. 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. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an

Effective Date

Transitional Rules note under section 410 of this title.

Effective Date

of 1969 AmendmentAmendment by Pub. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as an

Effective Date

note under section 4940 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6344

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73