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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 301.7406-1: -1 Disposition of judgments and moneys recovered.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
  4. PART 301—PROCEDURE AND ADMINISTRATION
  5. Judicial Proceedings

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

Collected 2026-08-27T02:25:11Z. Source file · JSON

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