§ 6344. Cross references

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 789 · 68A Stat. 789

   Enacted · 26 U.S.C. § 6344

   Aug. 16, 1954, ch. 736, 68A Stat. 789

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 789

2. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 title I § 101(j)(45) · 83 Stat. 487

   Inserted · 26 U.S.C. § 6344(a)(1)

   Pub. L. 91–172 inserted reference to chapter 42

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 91–172 inserted reference to chapter 42.

   Enacted provision · exact public law section
   (45) Section 6344(a)(1) (relating to certain cross references) 68A Stat. 789. 26 USC 6344. is amended by inserting “and taxes imposed by chapter 42,” after “gift taxes,”.

3. 1974

   Employee Retirement Income Security Act of 1974

   Pub. L. 93–406 title II § 1016(a)(13) · 88 Stat. 829

   Inserted · 26 U.S.C. § 6344(a)(1)

   Pub. L. 93–406 inserted reference to chapter 43

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 93–406 inserted reference to chapter 43.

   Enacted provision · exact public law section
   (13) Section 6344(a)(1) (relating to cross references) is 26 USC 6344. amended by striking out “chapter 42” and inserting in lieu thereof “chapter 42 or 43”.

4. 1976

   Pub. L. 94–455 title XIII § 1307(d)(2)(F)(v) · 90 Stat. 1520

   Inserted · 26 U.S.C. § 6344(a)(1)

   Pub. L. 94–455 inserted reference to chapters 41 and 44

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 94–455 inserted reference to chapters 41 and 44.

   Enacted provision · exact public law section
   (v) section 6344(a)(1) (relating to cross references);

5. 1980

   Pub. L. 96–223 title I § 101(f)(1)(I) · 94 Stat. 229

   Inserted · 26 U.S.C. § 6344(a)(1)

   Pub. L. 96–223 inserted reference to chapter 45

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 96–223 inserted reference to chapter 45.

   Enacted provision · exact public law section
   (I) section 6344(a)(1), and

6. 1988

   Omnibus Trade and Competitiveness Act of 1988

   Pub. L. 100–418 title I § 1941(b)(2)(B)(ix) · 102 Stat. 1107

   Substituted · 26 U.S.C. § 6344(a)(1)

   Pub. L. 100–418 substituted “or 44” for “44, or 45”

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 100–418 substituted “or 44” for “44, or 45”.

   Enacted provision · exact public law section
   (ix) section 6344(a)(1), and

   Effective date note
   Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title.

7. 1998

   Internal Revenue Service Restructuring and Reform Act of 1998

   Pub. L. 105–206 title I § 1104(b)(1) · 112 Stat. 685

   Substituted · 26 U.S.C. § 6344(b)

   Pub. L. 105–206 substituted “section 7804(c)” for “section 7803(d)”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 105–206 substituted “section 7804(c)” for “section 7803(d)”.

   Enacted provision · exact public law section
   (1) Subsection (b) of section 6344 is amended by striking “section 7803(d)” and inserting “section 7804(c)”.

6 of 7 references resolved to an enrolled provision · 1 partial