(a) Length of period For period within which levy may be begun in case of
(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) Employment and miscellaneous excise taxes, see section
6502 (a).
(c) Other references For provisions relating to
(1) Stamps, marks and brands, see section
6807.
(2) Administration of real estate acquired by the United States, see section
7506.
