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Procedure and Administration | Midpage
Collections
United States Code
Title 26
F
Procedure and Administration
61
Information and Returns
62
Time and Place for Paying Tax
63
Assessment
64
Collection
65
Abatements, Credits, and Refunds
66
Limitations
67
Interest
68
Additions to the Tax, Additional Amounts, and Assessable Penalties
69
General Provisions Relating to Stamps
70
Jeopardy, Receiverships, Etc.
71
Transferees and Fiduciaries
72
Licensing and Registration
73
Bonds
74
Closing Agreements and Compromises
75
Crimes, Other Offenses, and Forfeitures
76
Judicial Proceedings
77
Miscellaneous Provisions
78
Discovery of Liability and Enforcement of Title
79
Definitions
80
General Rules