---
type: "LegalText"
title: "26 U.S.C. § 6904"
description: "Prohibition of injunctions"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "71"
chapter_name: "TRANSFEREES AND FIDUCIARIES"
section: "6904"
citation: "26 U.S.C. § 6904"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s6904"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "17c593193f762aefae73888b3b4a79551635fe3306242202e06939ecb56b0c85"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "5f7bea5f839327d5562862eabdd95cfe1e3675c9b7c2472577ee40bdce84f391"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 6904 - Prohibition of injunctions

## Text

For prohibition of suits to restrain enforcement of liability of transferee, or fiduciary, see section 7421(b).

(Aug. 16, 1954, ch. 736, 68A Stat. 843.)