26 U.S.C. § 6344

1. (a)For period within which levy may be begun in case of—
   1. (1)Income, estate, and gift taxes, and taxes imposed by chapter 41, 42, 43, or 44, see sections 6502(a) and 6503(a)(1).
   2. (2)Employment and miscellaneous excise taxes, see section 6502(a).
2. (b)For distraint proceedings against delinquent internal revenue officers, see section 7804(c).
3. (c)For provisions relating to—
   1. (1)Stamps, marks and brands, see section 6807.
   2. (2)Administration of real estate acquired by the United States, see section 7506.