§ 7321. Authority to seize property subject to forfeiture

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. 869 · 68A Stat. 869

   Enacted · 26 U.S.C. § 7321

   Aug. 16, 1954, ch. 736, 68A Stat. 869

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 869

2. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 7321

   Pub. L. 94–455 struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

1 of 2 references resolved to an enrolled provision · 1 partial