Statements (31)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
United States Internal Revenue Code section
|
| gptkbp:appliesTo |
gptkb:tax_law
estate tax excise tax gift tax withholding tax employment tax distributees donees fiduciaries heirs legatees transferee liability transferees of property |
| gptkbp:codifiedIn |
gptkb:Title_26,_United_States_Code
|
| gptkbp:dateEnacted |
1954
|
| gptkbp:doesNotCreate |
new liability
|
| gptkbp:enables |
IRS collection from transferees
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 6901
|
| gptkbp:legalBasis |
IRS action against transferees
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:provides |
procedures for collecting tax from transferees
remedy for collection of existing liability |
| gptkbp:referencedIn |
gptkb:IRS_regulations
gptkb:IRS_Manual legal treatises tax court cases |
| gptkbp:subject |
statute of limitations
|
| gptkbp:usedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:bfsParent |
gptkb:Title_42_of_the_United_States_Code
|
| gptkbp:bfsLayer |
5
|