§724. Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property — Inbound Citations

Citations to 26 U.S.C. § 724 as a whole

• 26 U.S.C. § 6327(3)

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  (3) For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.
• 26 U.S.C. § 7437(3)

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  (3) For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.