26Title 26The US tax code, read & explained

26 U.S.C. § 7437

§ 7437. Cross references

237 words · amended 11 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed August 5, 1997 by the Taxpayer Relief Act of 1997.

Every change, newest first (12)
  1. August 5, 1997Taxpayer Relief Act of 1997
  2. July 30, 1996Public Law 104-168
  3. July 30, 1996Public Law 104-168
  4. November 10, 1988Technical and Miscellaneous Revenue Act of 1988
  5. September 13, 1982Public Law 97-258
  6. September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
  7. September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
  8. December 24, 1980Public Law 96-589
  9. October 4, 1976Tax Reform Act of 1976
  10. October 4, 1976Tax Reform Act of 1976
  11. November 2, 1966Public Law 89-719
  12. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(1)

For determination of amount of any tax, additions 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 property taken under revenue laws, see section 2463 of Title 28 of the United States Code.