United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 64. COLLECTION |
SubChapter D. Seizure of Property for Collection of Taxes |
Part II. LEVY |
§ 6341. Expense of levy and sale
Latest version.
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The Secretary shall determine the expenses to be allowed in all cases of levy and sale.
(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1834.)
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.