26 U.S.C. § 6207: Cross references

Summary

Points to other rules about when taxes can or cannot be assessed. Look at section 7421 for rules that bar lawsuits to stop a tax assessment; section 7507 for rules about assessing taxes on insolvent banks; section 6342 for assessments when property was sold in a seizure sale before a tax was assessed; section 5703 for assessments tied to chapter 52 taxes; section 5006(c) for assessments when distilled spirits are removed and not stored in a bonded warehouse; and chapter 66 for time limits on making tax assessments.

Title 26, §6207

Internal Revenue Code, Source: USLM XML via OLRC

(1)For prohibition of suits to restrain assessment of any tax, see section 7421.

(2)For prohibition of assessment of taxes against insolvent banks, see section 7507.

(3)For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342.

(4)For assessment with respect to taxes required to be paid by chapter 52, see section 5703.

(5)For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c).

(6)For period of limitation upon assessment, see chapter 66.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Par. (7). Pub. L. 94–455 struck out par. (7) relating to cross reference for assessment under the provisions of the Tariff Act of 1930. 1958—Par. (4). Pub. L. 85–859, § 204(2), substituted “with respect to taxes required to be paid by chapter 52, see section 5703” for “in case of sale or removal of tobacco, snuff, cigars, and cigarettes without the use of the proper stamps, see section 5703(d)”. Pars. (6) to (9). Pub. L. 85–859, § 204(3), redesignated pars. (8) and (9) as (6) and (7), respectively, and struck out former pars. (6) and (7) which contained cross references relating to assessments in case of certain spirits subject to excessive leakage and to assessment of deficiencies in production of distilled spirits.

Statutory Notes and Related Subsidiaries

Effective Date

of 1958 AmendmentAmendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an

Effective Date

note under section 5001 of this title.

§6207 Cross References

Summary

Title 26, §6207

Notes & Related Subsidiaries

Editorial Notes

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Citations & Metadata