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 |
§ 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 |
Amendments
1998—Pub. L. 105–206, title III, § 3401(b),
1966—Pub. L. 89–719, title I, § 104(j),