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

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.

        

Amendments

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

Subchapter Referred to in Other Sections

This subchapter is referred to in title 38 sections 1970, 5301.