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TITLE 26 > Subtitle F > CHAPTER 64 > Subchapter C > PART II > § 6322
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 779; Pub. L. 89–719, title I, § 113(a), Nov. 2, 1966, 80 Stat. 1146.)
Amendments
1966—Pub. L. 89–719 inserted “(or a judgment against the taxpayer arising out of such liability)”.
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section
114
(a)–(c) of Pub. L. 89–719, set out as a note under section
6323 of this title.
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