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119th Congress

Title 26 — Internal Revenue Code

Chapter 76 — Judicial Proceedings

§ 7437. Cross references

Statutory text

(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.

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. Aug. 16, 1954, ch. 736, 68A Stat. 878, § 7425 · 68A Stat. 878

    Enacted · 26 U.S.C. § 7437

    Aug. 16, 1954, ch. 736, 68A Stat. 878, § 7425

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 878, § 7425

  2. Pub. L. 94–455 § 1906(a)(45)(A) · 90 Stat. 1520

    Struck · 26 U.S.C. § 7437(1)

    Pub. L. 94–455, § 1906(a)(45)(A), struck out “52 Stat. 851;” before “11 U.S.C. 35”

    Source evidence

    Code amendment note
    Par. (1). Pub. L. 94–455, § 1906(a)(45)(A), struck out “52 Stat. 851;” before “11 U.S.C. 35”.

    Enacted provision · exact public law section
    (A) Paragraph (1) of section 7428 (cross references), as redesignated by this Act, is amended by striking out “52 Stat, 851;”.

  3. Pub. L. 94–455 § 1906(a)(45)(B) · 90 Stat. 1520

    Struck · 26 U.S.C. § 7437(2)

    Pub. L. 94–455, § 1906(a)(45)(B), struck out “52 Stat. 867;” before “11 U.S.C. 93”

    Source evidence

    Code amendment note
    Par. (2). Pub. L. 94–455, § 1906(a)(45)(B), struck out “52 Stat. 867;” before “11 U.S.C. 93”.

    Enacted provision · exact public law section
    (B) Paragraph (2) of such section 7428 is amended by striking out “52 Stat. 867;”.

  4. Pub. L. 94–455 § 1906(a)(45)(C) · 90 Stat. 1520

    Struck · 26 U.S.C. § 7437(3)

    Pub. L. 94–455, § 1906(a)(45)(C), struck out “52 Stat. 876–877;” before “11 U.S.C. 107”

    Source evidence

    Code amendment note
    Par. (3). Pub. L. 94–455, § 1906(a)(45)(C), struck out “52 Stat. 876–877;” before “11 U.S.C. 107”.

    Enacted provision · exact public law section
    (C) Paragraph (3) of such section 7428 is amended by Striking out “52 Stat. 876–877;”.

  5. Pub. L. 94–455 § 1906(a)(45)(D) · 90 Stat. 1520

    Struck · 26 U.S.C. § 7437(4)

    Pub. L. 94–455, § 1906(a)(45)(D), struck out “52 Stat. 938;” before “11 U.S.C. 1080”

    Source evidence

    Code amendment note
    Par. (4). Pub. L. 94–455, § 1906(a)(45)(D), struck out “52 Stat. 938;” before “11 U.S.C. 1080”.

    Enacted provision · exact public law section
    (D) Paragraph (4) of such section 7428 is amended by striking out “52 Stat. 938;”.

  6. Pub. L. 96–589 § 6(d)(1) · 94 Stat. 3389

    Struck · 26 U.S.C. § 7437(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 liability from discharge in bankruptcy, was struck out

    Source evidence

    Code amendment note
    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 liability from discharge in bankruptcy, was struck out.

    Enacted provision · exact public law section
    (1) Amendment of section 7430.— Section 7430 (relating to cross references) is amended by striking out paragraphs (1), (2), (3), and (4) and inserting in lieu thereof the following new paragraph: “(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.”

    Effective date note
    Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, 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.

  7. Pub. L. 96–589 § 6(d)(1) · 94 Stat. 3389

    Struck · 26 U.S.C. § 7437(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 allowed in bankruptcy proceedings on debts owing to the United States, was struck out

    Source evidence

    Code amendment note
    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 allowed in bankruptcy proceedings on debts owing to the United States, was struck out.

    Enacted provision · exact public law section
    (1) Amendment of section 7430.— Section 7430 (relating to cross references) is amended by striking out paragraphs (1), (2), (3), and (4) and inserting in lieu thereof the following new paragraph: “(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.”

    Effective date note
    Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, 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.

  8. Pub. L. 96–589 § 6(d)(1) · 94 Stat. 3389

    Struck · 26 U.S.C. § 7437(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

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (1) Amendment of section 7430.— Section 7430 (relating to cross references) is amended by striking out paragraphs (1), (2), (3), and (4) and inserting in lieu thereof the following new paragraph: “(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.”

    Effective date note
    Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, 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.

  9. Pub. L. 96–589 § 6(d)(1) · 94 Stat. 3389

    Struck · 26 U.S.C. § 7437(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

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (1) Amendment of section 7430.— Section 7430 (relating to cross references) is amended by striking out paragraphs (1), (2), (3), and (4) and inserting in lieu thereof the following new paragraph: “(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.”

    Effective date note
    Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, 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.

  10. Pub. L. 97–258 § 3(f)(14) · 96 Stat. 1065

    Substituted · 26 U.S.C. § 7437(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 amendment was executed to this section to reflect the probable intent of Congress and the intervening renumbering of section 7430 as 7432 by Pub. L. 97–248

    Source evidence

    Code amendment note
    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 amendment was executed to this section to reflect the probable intent of Congress and the intervening renumbering of section 7430 as 7432 by Pub. L. 97–248.

8 of 10 references resolved to an enrolled provision · 2 partial

Editorial Notes

Amendments1976–1982 · 3 rounds

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 amendment was executed to this section to reflect the probable intent of Congress and the intervening renumbering 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 liability 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 allowed 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 , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.

Credits

1954–1997 · 12 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 878, § 7425
  2. 1966renumbered § 7427, Pub. L. 89–719, title I, § 109, , 80 Stat. 1141
  3. 1976renumbered § 7428, and amended Pub. L. 94–455, title XII, § 1203(b)(2)(A), title XIX, § 1906(a)(45), , 90 Stat. 1690, 1830
  4. 1976renumbered § 7430, Pub. L. 94–455, title XIII, § 1306(a), , 90 Stat. 1717
  5. 1980Pub. L. 96–589, § 6(d)(1), (i)(13), , 94 Stat. 3408, 3411
  6. 1982renumbered § 7431, Pub. L. 97–248, title II, § 292(a), , 96 Stat. 572
  7. 1982renumbered § 7432, Pub. L. 97–248, title III, § 357(a), , 96 Stat. 645
  8. 1982Pub. L. 97–258, § 3(f)(14), , 96 Stat. 1065
  9. 1988renumbered § 7434, Pub. L. 100–647, title VI, §§ 6240(a), 6241(a), , 102 Stat. 3746, 3747
  10. 1996renumbered § 7435, Pub. L. 104–168, title VI, § 601(a), , 110 Stat. 1462
  11. 1996renumbered § 7436, Pub. L. 104–168, title XII, § 1203(a), , 110 Stat. 1470
  12. 1997renumbered § 7437, Pub. L. 105–34, title XIV, § 1454(a), , 111 Stat. 1055.
Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 878, § 7425; renumbered § 7427, Pub. L. 89–719, title I, § 109, , 80 Stat. 1141; renumbered § 7428, and amended Pub. L. 94–455, title XII, § 1203(b)(2)(A), title XIX, § 1906(a)(45), , 90 Stat. 1690, 1830; renumbered § 7430, Pub. L. 94–455, title XIII, § 1306(a), , 90 Stat. 1717; Pub. L. 96–589, § 6(d)(1), (i)(13), , 94 Stat. 3408, 3411; renumbered § 7431, Pub. L. 97–248, title II, § 292(a), , 96 Stat. 572; renumbered § 7432, Pub. L. 97–248, title III, § 357(a), , 96 Stat. 645; Pub. L. 97–258, § 3(f)(14), , 96 Stat. 1065; renumbered § 7434, Pub. L. 100–647, title VI, §§ 6240(a), 6241(a), , 102 Stat. 3746, 3747; renumbered § 7435, Pub. L. 104–168, title VI, § 601(a), , 110 Stat. 1462; renumbered § 7436, Pub. L. 104–168, title XII, § 1203(a), , 110 Stat. 1470; renumbered § 7437, Pub. L. 105–34, title XIV, § 1454(a), , 111 Stat. 1055.)

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s7437