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-
1966-