FEDERAL · 26 U.S.C. · Chapter Subchapter A—Civil Actions by the United States

Disposition of judgments and moneys recovered

26 U.S.C. § 7406
Title26Internal Revenue Code
ChapterSubchapter A—Civil Actions by the United States

This text of 26 U.S.C. § 7406 (Disposition of judgments and moneys recovered) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 U.S.C. § 7406.

Text

All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the Secretary as collections of internal revenue taxes.

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Source Credit

History

(Aug. 16, 1954, ch. 736, 68A Stat. 875; 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".

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Bluebook (online)
26 U.S.C. § 7406, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7406.