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26 U.S.C. § 6344 — Cross references
Federal law — U.S. Code and appendices · legal_authorities
**(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.
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Source location: Title 26, Chapter 64, § 6344; chapter-064-collection.md
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**(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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax-exempt foundations** There is hereby imposed on each private foundation which is exempt from taxation under section 501(a) for the taxable year, with respect to the carrying on of its activities, a tax equal to 1.39 percent of the net investment income of such foundation for the taxable year.
**(b) Taxable foundations** There is hereby imposed on each private foundation which is not exempt from taxation under section 501(a) for the taxable year, with respect to the carrying on of its activities, a tax equal to—
(1) the amount (if any) by which the sum of (A) the tax imposed under subsection (a) (computed as if such subsection applied to such private foundation for the taxable year), plus (B) the amount of the tax which would have been imposed under section 511 for the taxable year if such private foundation had been exempt from taxation under section 501(a), exceeds
(2) the tax imposed under subtitle A on such private foundation for the taxable year.
**(c) Net investment income defined**
(1) **In general** — For purposes of subsection (a), the net investment income is the amount by which (A) the sum of the gross investment income and the capital gain net income exceeds (B) the deductions allowed by paragraph (3). Except to the extent inconsistent with the provisions of this section, net investment income shall be determined under the principles of subtitle A.
(2) **Gross investment income** — For purposes of paragraph (1), the term “gross investment income” means the gross amount of income from interest, dividends, rents, payments with respect to securities loans (as defined in section 512(a)(5)), and royalties, but not including any such income to the extent included in computing the tax imposed by section 511. Such term shall also include income from s
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exemption from taxation** An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503.
**(b) Tax on unrelated business income and certain other activities** An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.
**(c) List of exempt organizations** The following organizations are referred to in subsection (a):
(1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation—
(A) is exempt from Federal income taxes—
(i) under such Act as amended and supplemented before July 18, 1984, or
(ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or
(B) is described in subsection (l).
(2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph.
(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Participation**
(1) **Minimum age and service conditions**
(A) *General rule* — A trust shall not constitute a qualified trust under section 401(a) if the plan of which it is a part requires, as a condition of participation in the plan, that an employee complete a period of service with the employer or employers maintaining the plan extending beyond the later of the following dates—
(i) the date on which the employee attains the age of 21; or
(ii) the date on which he completes 1 year of service.
(B) *Special rules for certain plans*
(i) In the case of any plan which provides that after not more than 2 years of service each participant has a right to 100 percent of his accrued benefit under the plan which is nonforfeitable (within the meaning of section 411) at the time such benefit accrues, clause (ii) of subparagraph (A) shall be applied by substituting “2 years of service” for “1 year of service”.
(ii) In the case of any plan maintained exclusively for employees of an educational institution (as defined in section 170(b)(1)(A)(ii)) by an employer which is exempt from tax under section 501(a) which provides that each participant having at least 1 year of service has a right to 100 percent of his accrued benefit under the plan which is nonforfeitable (within the meaning of section 411) at the time such benefit accrues, clause (i) of subparagraph (A) shall be applied by substituting “26” for “21”. This clause shall not apply to any plan to which clause (i) applies.
(2) **Maximum age conditions** — A trust shall not constitute a qualified trust under section 401(a) if the plan of which it is a part excludes from participation (on the basis of age) employees who have attained a specified age.
(3) **Definition of year of service**
(A)
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Except as otherwise provided in this section, the following taxes shall be allowed as a deduction for the taxable year within which paid or accrued:
(1) State and local, and foreign, real property taxes.
(2) State and local personal property taxes.
(3) State and local, and foreign, income, war profits, and excess profits taxes.
(4) The GST tax imposed on income distributions.
In addition, there shall be allowed as a deduction State and local, and foreign, taxes not described in the preceding sentence which are paid or accrued within the taxable year in carrying on a trade or business or an activity described in section 212 (relating to expenses for production of income). Notwithstanding the preceding sentence, any tax (not described in the first sentence of this subsection) which is paid or accrued by the taxpayer in connection with an acquisition or disposition of property shall be treated as part of the cost of the acquired property or, in the case of a disposition, as a reduction in the amount realized on the disposition.
**(b) Definitions and special rules** For purposes of this section—
(1) **Personal property taxes** — The term “personal property tax” means an ad valorem tax which is imposed on an annual basis in respect of personal property.
(2) **State or local taxes** — A State or local tax includes only a tax imposed by a State, a possession of the United States, or a political subdivision of any of the foregoing, or by the District of Columbia.
(3) **Foreign taxes** — A foreign tax includes only a tax imposed by the authority of a foreign country.
(4) **Special rules for GST tax**
(A) *In general* — The GST tax imposed on income distributions is—
(i) the tax imposed by section 2601, and
(ii) any State tax described i
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Amount determined by taxpayer on return**
(1) **General rule** — The Secretary, except as otherwise provided in this title, may extend the time for payment of the amount of the tax shown, or required to be shown, on any return or declaration required under authority of this title (or any installment thereof), for a reasonable period not to exceed 6 months (12 months in the case of estate tax) from the date fixed for payment thereof. Such extension may exceed 6 months in the case of a taxpayer who is abroad.
(2) **Estate tax** — The Secretary may, for reasonable cause, extend the time for payment of—
(A) any part of the amount determined by the executor as the tax imposed by chapter 11, or
(B) any part of any installment under section 6166 (including any part of a deficiency prorated to any installment under such section).
for a reasonable period not in excess of 10 years from the date prescribed by section 6151(a) for payment of the tax (or, in the case of an amount referred to in subparagraph (B), if later, not beyond the date which is 12 months after the due date for the last installment).
**(b) Amount determined as deficiency**
(1) **Income, gift, and certain other taxes** — Under regulations prescribed by the Secretary, the Secretary may extend the time for the payment of the amount determined as a deficiency of a tax imposed by chapter 1, 12, 41, 42, 43, or 44 for a period not to exceed 18 months from the date fixed for the payment of the deficiency, and in exceptional cases, for a further period not to exceed 12 months. An extension under this paragraph may be granted only where it is shown to the satisfaction of the Secretary that payment of a deficiency upon the date fixed for the payment thereof will result in undue hardship to the taxpayer in
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Appointment and supervision** Unless otherwise prescribed by the Secretary, the Commissioner of Internal Revenue is authorized to employ such number of persons as the Commissioner deems proper for the administration and enforcement of the internal revenue laws, and the Commissioner shall issue all necessary directions, instructions, orders, and rules applicable to such persons.
**(b) Posts of duty of employees in field service or traveling** Unless otherwise prescribed by the Secretary—
(1) **Designation of post of duty** — The Commissioner shall determine and designate the posts of duty of all such persons engaged in field work or traveling on official business outside of the District of Columbia.
(2) **Detail of personnel from field service** — The Commissioner may order any such person engaged in field work to duty in the District of Columbia, for such periods as the Commissioner may prescribe, and to any designated post of duty outside the District of Columbia upon the completion of such duty.
**(c) Delinquent Internal Revenue officers and employees** If any officer or employee of the Treasury Department acting in connection with the internal revenue laws fails to account for and pay over any amount of money or property collected or received by him in connection with the internal revenue laws, the Secretary shall issue notice and demand to such officer or employee for payment of the amount which he failed to account for and pay over, and, upon failure to pay the amount demanded within the time specified in such notice, the amount so demanded shall be deemed imposed upon such officer or employee and assessed upon the date of such notice and demand, and the provisions of chapter 64 and all other provisions of law relating to the collection of assessed taxes
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Federal law — U.S. Code and appendices · legal_authorities
Page 3595
TITLE 26—INTERNAL REVENUE CODE
§ 6344
(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L.
89–719, title I, § 104(i), Nov. 2, 1966, 80 Stat. 1138;
Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4,
1976, 90 Stat. 1834; Pub. L. 96–167, § 4(a), Dec. 29,
1979, 93 Stat. 1275; Pub. L. 99–514, title XV,
§ 1511(c)(10), Oct. 22, 1986, 100 Stat. 2745; Pub. L.
100–647, title VI, § 6236(f), Nov. 10, 1988, 102 Stat.
3740; Pub. L. 104–168, title V, § 501(b), July 30,
1996, 110 Stat. 1460; Pub. L. 105–206, title I,
§ 1102(d)(1)(B), title III, § 3432(a), July 22, 1998, 112
Stat. 704, 759; Pub. L. 115–97, title I, § 11071(a),
Dec. 22, 2017, 131 Stat. 2091; Pub. L. 115–123, div.
D, title II, § 41104(a), Feb. 9, 2018, 132 Stat. 155.)
Editorial Notes
AMENDMENTS
2018—Subsec. (f). Pub. L. 115–123 added subsec. (f).
2017—Subsec. (b). Pub. L. 115–97 substituted ‘‘2 years’’
for ‘‘9 months’’ in concluding provisions.
1998—Subsec. (d)(2)(D). Pub. L. 105–206, § 1102(d)(1)(B),
substituted ‘‘National Taxpayer Advocate’’ for ‘‘Tax-
payer Advocate’’ in two places.
Subsec. (e). Pub. L. 105–206, § 3432(a), added subsec. (e).
1996—Subsec. (d). Pub. L. 104–168 added subsec. (d).
1988—Subsec. (a). Pub. L. 100–647 inserted ‘‘and notice
of release’’ after ‘‘levy’’ in heading and amended text
generally. Prior to amendment, text read as follows:
‘‘It shall be lawful for the Secretary, under regulations
prescribed by the Secretary, to release the levy upon
all or part of the property or rights to property levied
upon where the Secretary determines that such action
will facilitate the collection of the liability, but such
release shall not operate to prevent any subsequent
levy.’’
1986—Subsec. (c). Pub. L. 99–514 substituted ‘‘the over-
payment rate established under section
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