General Provisions

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. COLLECTION
  6. General Provisions

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Section
6301

Collection authority

Section
6302

Mode or time of collection

Section
6303

Notice and demand for tax

Section
6304

Fair tax collection practices

Section
6305

Collection of certain liability

Section
6306

Qualified tax collection contracts

Section
6307

Special compliance personnel program account