FEDERAL · 26 U.S.C. · Chapter 76
Authority to bring civil action for estate taxes
Current through Pub. L. 119-102
If the estate tax imposed by chapter 11 is not paid on or before the due date thereof, the Secretary shall proceed to collect the tax under the provisions of general law; or appropriate proceedings in the name of the United States may be commenced in any court of the United States having jurisdiction to subject the property of the decedent to be sold under the judgment or decree of the court. From the proceeds of such sale the amount of the tax, together with the costs and expenses of every description to be allowed by the court, shall be first paid, and the balance shall be deposited according to the order of the court, to be paid under its direction to the person entitled thereto. This section insofar as it applies to the collection of a deficiency shall be subject to the provisions of s
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 7404 (Authority to bring civil action for estate taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Application of Edward E. Colton and Lillian Kaltman, to Quash a Summons to Appear to Testify and to Produce Books, Etc., Relating to the Tax Liability of Herbert Matter and Mercedes Matter. Internal Revenue Service of the United States Treasury Department
291 F.2d 487 (Second Circuit, 1961)
United States v. Landsberger
534 F. Supp. 142 (D. Minnesota, 1982)
In re Colton
291 F.2d 487 (Second Circuit, 1961)
United States v. Baig
(N.D. California, 2025)
United States v. Umbrella Financial Services LLC
(N.D. Texas, 2024)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 874; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".