For period within which levy may be begun in case of-
For distraint proceedings against delinquent internal revenue officers, see section 7804(c).
For provisions relating to-
26 U.S.C. § 6344
EDITORIAL NOTES
AMENDMENTS1998-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 AMENDMENT Amendment 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 AMENDMENT Amendment 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 AMENDMENT Amendment 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 AMENDMENT Amendment 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 AMENDMENT Amendment 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.
- levy
- The term "levy" includes the power of distraint and seizure by any means.