---
kind: "section"
citation: "26 U.S.C. § 7437"
title: "26"
title_heading: "Internal Revenue Code"
number: "7437"
heading: "Cross references"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7437"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter B — Proceedings by Taxpayers and Third Parties"
---

# §7437. Cross references

- (1) For determination of amount of any tax, additions to tax, etc., in [title 11](/usc/11.md) cases, see [section 505 of title 11](/usc/11/505.md) of the United States Code.
- (2) For exclusion of tax liability from discharge in cases under [title 11](/usc/11.md) of the United States Code, see section 523 of such title 11.
- (3) For recognition of tax liens in cases under [title 11](/usc/11.md) of the United States Code, see sections [545](/usc/26/545.md) and [724](/usc/26/724.md) of such title 11.
- (4) For collection of taxes in connection with plans for individuals with regular income in cases under [title 11](/usc/11.md) of the United States Code, see section 1328 of such title 11.
- (5) For provisions permitting the [United States](/usc/26/7701.md?p=a-9) to be made party defendant in a proceeding in a [State](/usc/26/7701.md?p=a-10) court for the foreclosure of a lien upon real estate where the [United States](/usc/26/7701.md?p=a-9) may have claim upon the premises involved, see [section 2410 of Title 28](/usc/28/2410.md) of the United States Code.
- (6) For priority of lien of the [United States](/usc/26/7701.md?p=a-9) in case of insolvency, see [section 3713(a) of title 31](/usc/31/3713.md?p=a), United States Code.
- (7) For interest on judgments for overpayments, see [section 2411(a) of Title 28](/usc/28/2411.md) of the United States Code.
- (8) For review of a [Tax Court](/usc/26/7701.md?p=a-27) decision, see section 7482.
- (9) For statute prohibiting suits to replevy property taken under revenue laws, see [section 2463 of Title 28](/usc/28/2463.md) of the United States Code.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 878, § 7425; renumbered § 7427, Pub. L. 89–719, title I, § 109, Nov. 2, 1966, 80 Stat. 1141; renumbered § 7428, and amended Pub. L. 94–455, title XII, § 1203(b)(2)(A), title XIX, § 1906(a)(45), Oct. 4, 1976, 90 Stat. 1690, 1830; renumbered § 7430, Pub. L. 94–455, title XIII, § 1306(a), Oct. 4, 1976, 90 Stat. 1717; Pub. L. 96–589, § 6(d)(1), (i)(13), Dec. 24, 1980, 94 Stat. 3408, 3411; renumbered § 7431, Pub. L. 97–248, title II, § 292(a), Sept. 3, 1982, 96 Stat. 572; renumbered § 7432, Pub. L. 97–248, title III, § 357(a), Sept. 3, 1982, 96 Stat. 645; Pub. L. 97–258, § 3(f)(14), Sept. 13, 1982, 96 Stat. 1065; renumbered § 7434, Pub. L. 100–647, title VI, §§ 6240(a), 6241(a), Nov. 10, 1988, 102 Stat. 3746, 3747; renumbered § 7435, Pub. L. 104–168, title VI, § 601(a), July 30, 1996, 110 Stat. 1462; renumbered § 7436, Pub. L. 104–168, title XII, § 1203(a), July 30, 1996, 110 Stat. 1470; renumbered § 7437, Pub. L. 105–34, title XIV, § 1454(a), Aug. 5, 1997, 111 Stat. 1055.)

## Notes

### Editorial Notes

### Amendments

1982—Par. (6). Pub. L. 97–258 substituted “section 3713(a) of title 31, United States Code” for “R.S. 3466 (31 U.S.C. 191)”. Notwithstanding the directory language that amendment be made to section 7430, the amendment was executed to this section to reflect the probable intent of Congress and the intervening renumbering of section 7430 as 7432 by Pub. L. 97–248.

1980—Par. (1). Pub. L. 96–589, § 6(d)(1), added par. (1). Former par. (1), which provided cross reference to former section 35 of title 11 for exclusion of tax liability from discharge in bankruptcy, was struck out.

Par. (2). Pub. L. 96–589, § 6(d)(1), (i)(13), added par. (2). Former par. (2), which provided cross reference to former section 93 of title 11 for limit on amount allowed in bankruptcy proceedings on debts owing to the United States, was struck out.

Par. (3). Pub. L. 96–589, § 6(d)(1), (i)(13), added par. (3). Former par. (3), which provided cross reference to former section 107 of title 11 for recognition of tax liens in proceedings under the Bankruptcy Act, was struck out.

Par. (4). Pub. L. 96–589, § 6(d)(1), (i)(13), added par. (4). Former par. (4), which provided for cross reference to former section 1080 of title 11 for collection of taxes in connection with wage earners’ plans in bankruptcy courts, was struck out.

1976—Par. (1). Pub. L. 94–455, § 1906(a)(45)(A), struck out “52 Stat. 851;” before “11 U.S.C. 35”.

Par. (2). Pub. L. 94–455, § 1906(a)(45)(B), struck out “52 Stat. 867;” before “11 U.S.C. 93”.

Par. (3). Pub. L. 94–455, § 1906(a)(45)(C), struck out “52 Stat. 876–877;” before “11 U.S.C. 107”.

Par. (4). Pub. L. 94–455, § 1906(a)(45)(D), struck out “52 Stat. 938;” before “11 U.S.C. 1080”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1980 Amendment

Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.