Browse Arkansas Code titles and sections
26 U.S.C. § 7437 — Cross references
Federal law — U.S. Code and appendices · legal_authorities
Page 3899
TITLE 26—INTERNAL REVENUE CODE
§ 7437
PRIOR PROVISIONS
A prior section 7436 was renumbered section 7437 of
this title.
AMENDMENTS
2000—Subsec. (a). Pub. L. 106–554 inserted ‘‘and the
proper amount of employment tax under such deter-
mination’’ before period at end of first sentence.
1998—Subsec. (c)(1). Pub. L. 105–206 substituted
‘‘$50,000’’ for ‘‘$10,000’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2000 AMENDMENT
Amendment by Pub. L. 106–554 effective as if included
in the provisions of the Taxpayer Relief Act of 1997,
Pub. L. 105–34, to which such amendment relates, see
section 1(a)(7) [title III, § 314(g)] of Pub. L. 106–554, set
out as a note under section 56 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105–206, title III, § 3103(c), July 22, 1998, 112
Stat. 731, provided that: ‘‘The amendments made by
this section [amending this section and sections 7443A
and 7463 of this title] shall apply to proceedings com-
menced after the date of the enactment of this Act
[July 22, 1998].’’
§ 7437. Cross references
(1) For determination of amount of any tax, addi-
tions to tax, etc., in title 11 cases, see section 505 of
title 11 of the United States Code.
(2) For exclusion of tax liability from discharge in
cases under title 11 of the United States Code, see
section 523 of such title 11.
(3) For recognition of tax liens in cases under title
11 of the United States Code, see sections 545 and
724 of such title 11.
(4) For collection of taxes in connection with
plans for individuals with regular income in cases
under title 11 of the United States Code, see section
1328 of such title 11.
(5) For provisions permitting the United States to
be made party defendant in a proceeding in a State
court for the forecl
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7437
Stored review status: historical_2024_not_currentness_verified. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 7182a30b875c9be62176efb2f439242a0c358f3a345e94f2b580411a13524f9c. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:usc2024-a1af73b8c229fe9be6de3987
Source file: Laws/federal/codes/united-states-code-2024/title-26/section-7437-cross-references--ac25a2de54.md
Pages: Not recorded – Not recorded
Passage SHA-256: 158664467ef9db927e4bdcf0e9673f845a0ab45405b4789939f52324feec67bd
Source location: USCODE-2024-title26-subtitleF-chap76-subchapB-sec7437.pdf
Stored source content
Page 3899
TITLE 26—INTERNAL REVENUE CODE
§ 7437
PRIOR PROVISIONS
A prior section 7436 was renumbered section 7437 of
this title.
AMENDMENTS
2000—Subsec. (a). Pub. L. 106–554 inserted ‘‘and the
proper amount of employment tax under such deter-
mination’’ before period at end of first sentence.
1998—Subsec. (c)(1). Pub. L. 105–206 substituted
‘‘$50,000’’ for ‘‘$10,000’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2000 AMENDMENT
Amendment by Pub. L. 106–554 effective as if included
in the provisions of the Taxpayer Relief Act of 1997,
Pub. L. 105–34, to which such amendment relates, see
section 1(a)(7) [title III, § 314(g)] of Pub. L. 106–554, set
out as a note under section 56 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105–206, title III, § 3103(c), July 22, 1998, 112
Stat. 731, provided that: ‘‘The amendments made by
this section [amending this section and sections 7443A
and 7463 of this title] shall apply to proceedings com-
menced after the date of the enactment of this Act
[July 22, 1998].’’
§ 7437. Cross references
(1) For determination of amount of any tax, addi-
tions to tax, etc., in title 11 cases, see section 505 of
title 11 of the United States Code.
(2) For exclusion of tax liability from discharge in
cases under title 11 of the United States Code, see
section 523 of such title 11.
(3) For recognition of tax liens in cases under title
11 of the United States Code, see sections 545 and
724 of such title 11.
(4) For collection of taxes in connection with
plans for individuals with regular income in cases
under title 11 of the United States Code, see section
1328 of such title 11.
(5) For provisions permitting the United States to
be made party defendant in a proceeding in a State
court for the foreclosure of a lien upon real estate
where the United States may have claim upon the
premises involved, see section 2410 of Title 28 of the
United States Code.
(6) For priority of lien of the United States in case
of insolvency, see section 3713(a) of title 31, United
States Code.
(7) For interest on judgments for overpayments,
see section 2411(a) of Title 28 of the United States
Code.
(8) For review of a Tax Court decision, see section
7482.
(9) For statute prohibiting suits to replevy prop-
erty taken under revenue laws, see section 2463 of
Title 28 of the United States Code.
(Aug. 16, 1954, ch. 736, 68A Stat. 878, § 7425; re-
numbered § 7427, Pub. L. 89–719, title I, § 109, Nov.
2, 1966, 80 Stat. 1141; renumbered § 7428, and
amended Pub. L. 94–455, title XII, § 1203(b)(2)(A),
title XIX, § 1906(a)(45), Oct. 4, 1976, 90 Stat. 1690,
1830; renumbered § 7430, Pub. L. 94–455, title XIII,
§ 1306(a), Oct. 4, 1976, 90 Stat. 1717; Pub. L. 96–589,
§ 6(d)(1), (i)(13), Dec. 24, 1980, 94 Stat. 3408, 3411;
renumbered § 7431, Pub. L. 97–248, title II, § 292(a),
Sept. 3, 1982, 96 Stat. 572; renumbered § 7432, Pub.
L. 97–248, title III, § 357(a), Sept. 3, 1982, 96 Stat.
645; Pub. L. 97–258, § 3(f)(14), Sept. 13, 1982, 96
Stat. 1065; renumbered § 7434, Pub. L. 100–647,
title VI, §§ 6240(a), 6241(a), Nov. 10, 1988, 102 Stat.
3746, 3747; renumbered § 7435, Pub. L. 104–168, title
VI, § 601(a), July 30, 1996, 110 Stat. 1462; renum-
bered § 7436, Pub. L. 104–168, title XII, § 1203(a),
July 30, 1996, 110 Stat. 1470; renumbered § 7437,
Pub. L. 105–34, title XIV, § 1454(a), Aug. 5, 1997,
111 Stat. 1055.)
Editorial Notes
AMENDMENTS
1982—Par. (6). Pub. L. 97–258 substituted ‘‘section
3713(a) of title 31, United States Code’’ for ‘‘R.S. 3466 (31
U.S.C. 191)’’. Notwithstanding the directory language
that amendment be made to section 7430, the amend-
ment was executed to this section to reflect the prob-
able intent of Congress and the intervening renum-
bering of section 7430 as 7432 by Pub. L. 97–248.
1980—Par. (1). Pub. L. 96–589, § 6(d)(1), added par. (1).
Former par. (1), which provided cross reference to
former section 35 of title 11 for exclusion of tax liabil-
ity from discharge in bankruptcy, was struck out.
Par. (2). Pub. L. 96–589, § 6(d)(1), (i)(13), added par. (2).
Former par. (2), which provided cross reference to
former section 93 of title 11 for limit on amount al-
lowed in bankruptcy proceedings on debts owing to the
United States, was struck out.
Par. (3). Pub. L. 96–589, § 6(d)(1), (i)(13), added par. (3).
Former par. (3), which provided cross reference to
former section 107 of title 11 for recognition of tax liens
in proceedings under the Bankruptcy Act, was struck
out.
Par. (4). Pub. L. 96–589, § 6(d)(1), (i)(13), added par. (4).
Former par. (4), which provided for cross reference to
former section 1080 of title 11 for collection of taxes in
connection with wage earners’ plans in bankruptcy
courts, was struck out.
1976—Par. (1). Pub. L. 94–455, § 1906(a)(45)(A), struck
out ‘‘52 Stat. 851;’’ before ‘‘11 U.S.C. 35’’.
Par. (2). Pub. L. 94–455, § 1906(a)(45)(B), struck out ‘‘52
Stat. 867;’’ before ‘‘11 U.S.C. 93’’.
Par. (3). Pub. L. 94–455, § 1906(a)(45)(C), struck out ‘‘52
Stat. 876–877;’’ before ‘‘11 U.S.C. 107’’.
Par. (4). Pub. L. 94–455, § 1906(a)(45)(D), struck out ‘‘52
Stat. 938;’’ before ‘‘11 U.S.C. 1080’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–589 effective Oct. 1, 1979,
but not applicable to proceedings under Title 11, Bank-
ruptcy, commenced before Oct. 1, 1979, see section 7(e)
of Pub. L. 96–589, set out as a note under section 108 of
this title.
Subchapter C—The Tax Court
Part
I.
Organization and jurisdiction.
II.
Procedure.
III.
Miscellaneous provisions.
IV.
Declaratory judgments.
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455, title X, § 1042(d)(2)(F), Oct. 4, 1976,
90 Stat. 1639, struck out in item relating to part IV ‘‘re-
lating to qualification of certain retirement plans’’
after ‘‘Declaratory judgments’’.
1974—Pub. L. 93–406, title II, § 1041(c), Sept. 2, 1974, 88
Stat. 951, inserted item relating to part IV.
PART I—ORGANIZATION AND
JURISDICTION
Sec.
7441.
Status.
7442.
Jurisdiction.
7443.
Membership.
7443A.
Special trial judges.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** Except as provided in subsections (b) and (c) and subject to section 112, a paper filed in a case under this title and the dockets of a bankruptcy court are public records and open to examination by an entity at reasonable times without charge.
**(b)** On request of a party in interest, the bankruptcy court shall, and on the bankruptcy court’s own motion, the bankruptcy court may—
(1) protect an entity with respect to a trade secret or confidential research, development, or commercial information; or
(2) protect a person with respect to scandalous or defamatory matter contained in a paper filed in a case under this title.
**(c)**
(1) The bankruptcy court, for cause, may protect an individual, with respect to the following types of information to the extent the court finds that disclosure of such information would create undue risk of identity theft or other unlawful injury to the individual or the individual’s property:
(A) Any means of identification (as defined in [section 1028(d) of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section1028/d&num=0&edition=prelim)) contained in a paper filed, or to be filed, in a case under this title.
(B) Other information contained in a paper described in subparagraph (A).
(2) Upon ex parte application demonstrating cause, the court shall provide access to information protected pursuant to paragraph (1) to an entity acting pursuant to the police or regulatory power of a domestic governmental unit.
(3) The United States trustee, bankruptcy administrator, trustee, and any auditor serving under [section 586(f) of title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section586/f&num=0&edition=prelim)—
(A) shall have full access to all information containe
Source: Supplied U.S. Code snapshot — release unconfirmed · 11 U.S.C. § 107
Stored review status: release_metadata_unconfirmed. The source passage cites 11 U.S.C. § 107. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 35
TITLE 11—BANKRUPTCY
§ 107
mental unit; contrary language in the House report to
H.R. 8200 is thereby overruled.
SENATE REPORT NO. 95–989
Section 106 provides for a limited waiver of sovereign
immunity in bankruptcy cases. Though Congress has
the power to waive sovereign immunity for the Federal
government completely in bankruptcy cases, the policy
followed here is designed to achieve approximately the
same result that would prevail outside of bankruptcy.
Congress does not, however, have the power to waive
sovereign immunity completely with respect to claims
of a bankrupt estate against a State, though it may ex-
ercise its bankruptcy power through the supremacy
clause to prevent or prohibit State action that is con-
trary to bankruptcy policy.
There is, however, a limited change from the result
that would prevail in the absence of bankruptcy; the
change is two-fold and is within Congress’ power vis-a-
vis both the Federal Government and the States. First,
the filing of a proof of claim against the estate by a
governmental unit is a waiver by that governmental
unit of sovereign immunity with respect to compulsory
counterclaims, as defined in the Federal Rules of Civil
Procedure [title 28, appendix], that is, counterclaims
arising out of the same transaction or occurrence. The
governmental unit cannot receive a distribution from
the estate without subjecting itself to any liability it
has to the estate within the confines of a compulsory
counterclaim rule. Any other result would be one-sided.
The counterclaim by the estate against the govern-
mental unit is without limit.
Second, the estate may offset against the allowed
claim of a governmental unit, up to the amount of the
governmental unit’s claim, any claim that the debtor,
and thus
Source: Supplied 2024 U.S. Code historical extraction · 11 U.S.C. § 107
Stored review status: historical_2024_not_currentness_verified. The source passage cites 11 U.S.C. § 107. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
(1) For determination of amount of any tax, additions to tax, etc., in title 11 cases, see [section 505 of title 11](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title11-section505&num=0&edition=prelim) of the United States Code.
(2) For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.
(3) For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.
(4) For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11.
(5) For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have claim upon the premises involved, see [section 2410 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2410&num=0&edition=prelim) of the United States Code.
(6) For priority of lien of the United States in case of insolvency, see [section 3713(a) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3713/a&num=0&edition=prelim), United States Code.
(7) For interest on judgments for overpayments, see [section 2411(a) of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2411/a&num=0&edition=prelim) of the United States Code.
(8) For review of a Tax Court decision, see section 7482.
(9) For statute prohibiting suits to replevy property taken under revenue laws, see [section 2463 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2463&num=0&edition=prelim) of the Unit
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7437
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.