Title 26 — Internal Revenue Code
Chapter 76 — Judicial Proceedings
§ 7410. Cross references
Statutory text
For provisions for collecting taxes in general, see chapter 64.
For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code.
For venue of a proceeding for the recovery of any fine, penalty, or forfeiture, see section 1395 of Title 28 of the United States Code.
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.
Aug. 16, 1954, ch. 736, 68A Stat. 875, § 7407 · 68A Stat. 875
Enacted · 26 U.S.C. § 7410
Aug. 16, 1954, ch. 736, 68A Stat. 875, § 7407
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 875, § 7407
0 of 1 references resolved to an enrolled provision · 1 partial
Credits
1954–1987 · 4 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 875, § 7407
- 1976renumbered § 7408, Pub. L. 94–455, title XII, § 1203(g), , 90 Stat. 1693
- 1982renumbered § 7409, Pub. L. 97–248, title III, § 321(a), , 96 Stat. 612
- 1987renumbered § 7410, Pub. L. 100–203, title X, § 10713(a)(1), , 101 Stat. 1330–468.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 875, § 7407; renumbered § 7408, Pub. L. 94–455, title XII, § 1203(g), , 90 Stat. 1693; renumbered § 7409, Pub. L. 97–248, title III, § 321(a), , 96 Stat. 612; renumbered § 7410, Pub. L. 100–203, title X, § 10713(a)(1), , 101 Stat. 1330–468.)