FEDERAL · 26 U.S.C. · Chapter 76

Disposition of judgments and moneys recovered

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 76 — JUDICIAL PROCEEDINGS·Subch. A
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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26 U.S.C. § 7406 (Disposition of judgments and moneys recovered) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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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".