There is a newer version of the US Code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)
Table Of Contents
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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 Table Of Contents |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | standard |
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| 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. |
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