SEC. 203. Period of Limitation Upon Assessment and Collection. SEC. 204. Authority of the Commissioner to Compromise, Abate and Refund or Credit Taxes.
CHAPTER II - CIVIL REMEDIES FOR COLLECTION OF TAXES
SEC. 205. Remedies for the Collection of Delinquent Taxes.
SEC. 206. Constructive Distraint of the Property of A Taxpayer. SEC. 207. Summary Remedies. SEC. 208. Procedure for Distraint and Garnishment. SEC. 209. Sale of Property Distrained and Disposition of Proceeds. SEC. 210. Release of Distrained Property Upon Payment Prior to Sale. SEC. 211. Report of Sale to Bureau of Internal Revenue. SEC. 212. Purchase by Government at Sale Upon Distraint. SEC. 213. Advertisement and Sale. SEC. 214. Redemption of Property Sold. SEC. 215. Forfeiture to Government for Want of Bidder. SEC. 216. Resale of Real Estate Taken for Taxes. SEC. 217. Further Distraint or Levy. SEC. 218. Injunction not Available to Restrain Collection of Tax. SEC. 219. Nature and Extent of Tax Lien. SEC. 220. Form and Mode of Proceeding in Actions Arising under this Code. SEC. 221. Remedy for Enforcement of Statutory Penal Provisions. SEC. 222. Exceptions as to Period of Limitation of Assessment and Collection of Taxes. SEC. 223. Suspension of Running of Statute of Limitations. SEC. 224. Remedy for Enforcement of Forfeitures. SEC. 225. When Property to be Sold or Destroyed. SEC. 226. Disposition of funds Recovered in Legal Proceedings or Obtained from Forfeitures. SEC. 227. Satisfaction of Judgment Recovered Against any Internal Revenue Officer.
CHAPTER III - PROTESTING AN ASSESSMENT, REFUND, ETC.
SEC. 228. Protesting of Assessment.
SEC. 229. Recovery of Tax Erroneously or Illegally Collected.
SEC. 230. Forfeiture of Cash Refund and of Tax Credit. SEC. 231. Action to Contest Forfeiture of Chattel.