There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 64 - COLLECTION (§§ 6301 - 6365)
Subchapter D - Seizure of Property for Collection of Taxes (§§ 6330 - 6344)
Part II - LEVY (§§ 6331 - 6344)
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Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | 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 |
Contains | sections 6331 to 6344 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 6331 - Levy and distraint
- Section 6332 - Surrender of property subject to levy
- Section 6333 - Production of books
- Section 6334 - Property exempt from levy
- Section 6335 - Sale of seized property
- Section 6336 - Sale of perishable goods
- Section 6337 - Redemption of property
- Section 6338 - Certificate of sale; deed of real property
- Section 6339 - Legal effect of certificate of sale of personal property and deed of real property
- Section 6340 - Records of sale
- Section 6341 - Expense of levy and sale
- Section 6342 - Application of proceeds of levy
- Section 6343 - Authority to release levy and return property
- Section 6344 - Cross references
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