TABLE OF CONTENTS CHAPTER 36--CCLLECTION SUBCHAPTER A-GENERAL PROVISIONS Sec. 3650 . Collection districts. Sec. 3651 . Collection authority. Sec. 3652 . Establishment by regulation of mode or time of collection. Sec. 3653. Prohibition of suits to restrain assessment or collection. Sec. 3654. General powers and duties relating to collection. Sec. 3655. Notice and demand for tax. Sec. 3656 . Payment by check. Sec. 3657. Payment by United States notes and certificates of indebtedness. Sec. 3658 . Fractional parts of a cent. Sec. 3659. Receipts for taxes. Sec. 3660 . Jeopardy assessment. Sec. 3661 . Enforcement of liability for taxes collected. Sec. 3662. Prohibition of suits to replevy property taken under internal revenue laws. Sec. 3663. Cross references. SUBCHAPTER B-LIEN FOR TAXES Sec. 3670. Property subject to lien. Sec. 3671. Period of lien. Sec. 3672. Validity against mortgagees, purchasers, and judgment creditors. Sec. 3673. Release of lien. Sec. 3674. Partial discharge of property. Sec. 3675. Effect of certificates of release or partial discharge. Sec. 3676. Single bond covering release of lien and payment of income tax deficiency. Sec. 3677. Extended application of provisions relating to release or partial discharge. Sec. 3678. Civil action to enforce lien on property. Sec. 3679. Civil action to clear title to realty. Sec. 3680 . Cross references SUBCHAPTER C-DISTRAINT PART I-DISBTAINT ON PERSONAL PROPEBTY Sec. 3690. Authority to distrain. Sec. 3691. Property exempt from distraint. Sec. 3692. Levy. Sec. 3693. Proceedings on distraint. Sec. 3694. Priority of specific tax liability on distrained property. Sec. 3695. Property for account of the United States. Sec. 3696. Redemption of property. Sec. 3697. Certificates of sale. Sec. 3698. Cross references. PART II-DISTRAINT ON REAL ESTATE Sec. 3700. Authority to distrain. Sec. 3701. Proceedings on distraint. Sec. 3702. Redemption of real estate. Sec. 3703. Certificates of purchase. Sec. 3704. Deeds of sale. Sec. 3705. Transmission of certificates and deeds to Commissioner. Sec. 3706. Records of sale. Sec. 3707. Cross references PART III--GENRALr PRovISIONS Sec. 3710. Surrender of property subject to distraint. Sec. 3711. Production of books. Sec. 3712. Sale of indivisible property. Sec. 3713. Distraint by collector outside his district. 444
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