26 USC § 6344 - Cross references

---
identifier: "/us/usc/t26/s6344"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6344 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6344"
section_name: "Cross references"
chapter_number: 64
chapter_name: "COLLECTION"
subchapter_number: "D"
subchapter_name: "Seizure of Property for Collection of Taxes"
part_number: "II"
part_name: "LEVY"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 91–172, title I, § 101(j)(45), Dec. 30, 1969, 83 Stat. 531; Pub. L. 93–406, title II, § 1016(a)(13), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(v), title XVI, § 1605(b)(8), Oct. 4, 1976, 90 Stat. 1728, 1755; Pub. L. 96–223, title I, § 101(f)(1)(I), Apr. 2, 1980, 94 Stat. 252; Pub. L. 100–418, title I, § 1941(b)(2)(B)(ix), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 105–206, title I, § 1104(b)(1), July 22, 1998, 112 Stat. 710.)"
---


# § 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.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 91–172, title I, § 101(j)(45), Dec. 30, 1969, 83 Stat. 531; Pub. L. 93–406, title II, § 1016(a)(13), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(v), title XVI, § 1605(b)(8), Oct. 4, 1976, 90 Stat. 1728, 1755; Pub. L. 96–223, title I, § 101(f)(1)(I), Apr. 2, 1980, 94 Stat. 252; Pub. L. 100–418, title I, § 1941(b)(2)(B)(ix), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 105–206, title I, § 1104(b)(1), July 22, 1998, 112 Stat. 710.)

## Editorial Notes

### Amendments

1998—Subsec. (b).  substituted “section 7804(c)” for “section 7803(d)”.

1988—Subsec. (a)(1).  substituted “or 44” for “44, or 45”.

1980—Subsec. (a)(1).  inserted reference to chapter 45.

1976—Subsec. (a)(1).  inserted reference to chapters 41 and 44.

1974—Subsec. (a)(1).  inserted reference to chapter 43.

1969—Subsec. (a)(1).  inserted reference to chapter 42.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1988 Amendment

Amendment by  applicable to crude oil removed from the premises on or after , see , set out as a note under .

### Effective Date of 1980 Amendment

Amendment by  applicable to periods after , see , set out as a note under .

### Effective Date of 1976 Amendment

Amendment by  effective on and after , see , set out as a note under .

### Effective Date of 1974 Amendment

Amendment 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

Amendment by  effective , see , set out as an Effective Date note under .