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)
Section 6341 - Expense of levy and sale

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Metadata
Publication TitleUnited States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 64 - COLLECTION
Subchapter D - Seizure of Property for Collection of Taxes
PART II - LEVY
Sec. 6341 - Expense of levy and sale
Containssection 6341
Date2011
Laws in Effect as of DateJanuary 3, 2012
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.
Statutes at Large Reference90 Stat. 1834
Public Law ReferencesPublic Law 94-455

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26 USC § 6341 (2011)
§6341. Expense of levy and sale

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”.

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