There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 64 - Collection (Sections 6301 - 6365)
Subchapter D - Seizure of Property for Collection of Taxes (Sections 6330 - 6344)
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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 3, 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 |
| Contains | sections 6330 to 6344 |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
- Table of Contents
- Front Matter
- Part I - Due Process for Collections (Sections 6330 - 6330)
- Part II - Levy (Sections 6331 - 6344)
- Table of Contents
- Front Matter
- Sec. 6331 - Levy and distraint
- Sec. 6332 - Surrender of property subject to levy
- Sec. 6333 - Production of books
- Sec. 6334 - Property exempt from levy
- Sec. 6335 - Sale of seized property
- Sec. 6336 - Sale of perishable goods
- Sec. 6337 - Redemption of property
- Sec. 6338 - Certificate of sale; deed of real property
- Sec. 6339 - Legal effect of certificate of sale of personal property and deed of real property
- Sec. 6340 - Records of sale
- Sec. 6341 - Expense of levy and sale
- Sec. 6342 - Application of proceeds of levy
- Sec. 6343 - Authority to release levy and return property
- Sec. 6344 - Cross references
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