GroundRules
26 U.S.C. § 6361 to 6365: [Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522]
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 64—COLLECTION
Collected 2026-09-10T05:58:25Z. Source file · JSON