26 USC Subtitle F, CHAPTER 64, Subchapter D, PART II: Front Matter
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26 USC Subtitle F, CHAPTER 64, Subchapter D, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 64-COLLECTIONSubchapter D-Seizure of Property for Collection of TaxesPART II-LEVY

PART II-LEVY

Sec.
6331.
Levy and distraint.
6332.
Surrender of property subject to levy.
6333.
Production of books.
6334.
Property exempt from levy.
6335.
Sale of seized property.
6336.
Sale of perishable goods.
6337.
Redemption of property.
6338.
Certificate of sale; deed of real property.
6339.
Legal effect of certificate of sale of personal property and deed of real property.
6340.
Records of sale.
6341.
Expense of levy and sale.
6342.
Application of proceeds of levy.
6343.
Authority to release levy and return property.
6344.
Cross references.

        

Editorial Notes

Amendments

1998- Pub. L. 105–206, title III, §3401(b), July 22, 1998, 112 Stat. 749 , added part heading.

1966- Pub. L. 89–719, title I, §104(j), Nov. 2, 1966, 80 Stat. 1138 , inserted "and return property" in item 6343.